How can I get some working experience?

I had been doing research in science until two years ago I started this 2-yr MS accounting program. English is not my mother language, and I never lived in the US before entering this program. So the beginning was a little bit hard. But I finally overcome this problem, and got a pretty good GPA. Also I did good teamwork, many of my classmates like to be in the same group with me to do projects or presentations.
Since it's close to the graduation and I'm going to receive my work authorization, I started to look for job. I was very confident, but not anymore. 80% of the entry level position require BS degree, the other 20% require at least more than 1yr experience. I satisfy neither requirement. Although I send out many applications a day, So far there is no reply. High GPA is nothing but a decoration.
I'm desperate.Anybody tell me how I can get an opportunity to gain experience? I won't hesitate to work for free.

Thanks thinksit!

Actually I　have sent my resumes to some local small firms to apply for an opportunity to work for free. Unfortunately, only one firm replied though by a rejection letter. Am I really that useless that they do not even want to give me an interview?

My current expectation is just an opportunity to work NO MATTER IT IS PAID OR NOT.

Hello,

As you know the market is very tight, so don't be discouraged. Public firms traditional do their hiring in the fall to gear up for tax season. I would look into joining a professional group in your state. I belong to the CSCPA. Private industry is different. Keep looking and be open minded. Your first job will give you experience to move up. Good Luck!