Hi kiat,
Your question is a bit open ended and really depends on the complexity of the data you are trying to display. I usually try and make my .tmpl's as generic as possible, this though is not to everyones taste and depends heavily on what is required to be displayed. If the data is not too wildly different I rely on <TMPL_IF>'s and <TMPL_INCLUDE>'s to manage what gets displayed and keep any text in the main template as generic as possible with all the dynamic data being shown in the included templates.