26. The following appeared in a memorandum from a member of a financial management
and consulting firm.
We have learned from an employee of Windfall, Ltd., that its accounting
department, by checking about ten percent of the last months purchasing invoices for
errors and inconsistencies, saved the company some $10,000 in overpayments. In order
to help our clients increase their net gains, we should advice each of them to institute a
policy of checking all purchasing invoices for errors. Such a recommendation could
also help us get the Windfall account by demonstrating to Windfall the rigorousness of
our methods.
Sample Essay 1:
The argument that checking all purchasing invoices for errors will not only
increase the net gains of the clients but also help the firm get the Windfall account is not
entirely logically convincing, since it ignores certain crucial assumptions.
First, the argument assumes that instituting a policy of checking all purchasing
invoices can help find out the errors and inconsistencies. There are a number of reasons
why this might not be true. For example, the people who check the accounts will
probably make mistakes as anyone else, intentionally or unconsciously. If they do,
checking purchasing invoices will not help avoid errors and inconsistencies.
Second, even if the checking can help avoid errors and inconsistencies, it will not
necessarily save money for the company, for it is also likely that the accounting
department makes no mistakes. If they have no errors, how can the checking save
money for the company.
Finally, even supposing the checking does save money for the company, the
argument ignores the fact that the checking itself costs the company money. If the cost
is more than the gains from the errors, the company will lose money.
Thus, the argument is not completely sound. The evidence in support of the
conclusion that the checking of last months invoices has saved the company $10,000
does little prove the conclusion-that checking all purchasing invoices for errors will
increase the net gains of the clients but also help the firm get the Windfall account-since
it does not address the assumptions I have already raised. Ultimately, the argument
might have been strengthened by making it plain that checking all invoices will surely
help find out errors, that all the invoices are bound to contain errors, and that the
checking itself will not cost much.
Sample Essay 2:
In this argument a member of a financial management and consulting firm reasons
that since Windfall Ltd. increased its net gains by checking 10 percent of its purchasing
invoices for errors, it would be a good idea to advise the firms clients to institute a
policy of checking all purchasing invoices for errors. Two potential benefits are
foreseen from this recommendation: it could help the firms clients increase their net
gains, and it could help the firm land the Windfall account. The members argument is
unconvincing for a couple of reasons.
The main problem with the argument is that the conclusion is based upon
insufficient evidence. The fact that some of Windfalls purchasing invoices contained
errors might simply be attributable to the sloppy accounting practices of Windfalls
suppliers. Thus, rather than indicating a general problem, the invoice errors might
simply be indicative of a problem that is specific to Windfall Ltd. In other words, the
evidence drawn from Windfalls experience is insufficient to support the conclusion that
all purchasing invoices are subject to similar errors.
Secondly, the evidence offered in the argument suggests only that companies
purchasing from the same suppliers that Windfall purchases from are likely to
experience similar problems. If the firms clients do not purchase from Windfalls
suppliers, checking for errors might turn out to be a monumental waste of time.
In conclusion, the authors argument fails to provide good grounds for instituting
the policy of routinely checking purchasing invoices for errors. To strengthen the
conclusion the author would have to provide evidence that this is a widespread problem.
Specifically, what is required are additional instances of purchasing invoices containing
errors that are drawn from various companies.
下一篇: GMAT新黄金80题及范文(二十)
山西省山大附中2017-2017学年高一上学期期中英语试题
湖北省武汉市汉铁高级中学2017-2017学年高一上学期第一次周练英语试题(无答案)
河南省淇县高级中学2017-2017学年高一上学期第二次月考英语试题 Word版含答案
河南省三门峡市陕州中学2017-2017学年高一上学期入学检测考试英语试题
天津市汉沽区第六中学2017-2017学年高一上学期期中考试英语试题 Word版含答案
浙江省宁海县知恩中学2017-2017学年第一学期第一次阶段性考试高一英语试卷
内蒙古赤峰市乌丹一中2017-2017学年高一上学期期中考试英语试题Word版含答案
河南省濮阳县第一中学2017-2017学年高一上学期期中考试英语试题
山东省平邑县曾子学校2017-2017学年高一上学期期中考试英语试题 Word版含答案
山东省实验中学2017-2017学年高一上学期期中考试 英语 Word版含答案
广东省实验中学2017-2017学年高一上学期期中模块英语试卷 Word版含答案
四川省成都市六校协作体2017-2017学年高一上学期期中考试英语试题 Word版含答案
湖北省部分重点中学2017-2017学年上学期高一期中考试 英语试卷含听力 Word版含答案
江苏省赣榆县城南高级中学2017-2017学年高一上学期期中考试英语试题 Word版含答案
山西省太原五中2017-2017学年高一上学期期中英语试题 Word版含答案
江西省景德镇市2017-2017学年高一上学期期中质量检测英语试题 Word版含答案
重庆市杨家坪中学2017-2017学年高一上学期期中考试英语试题 Word版含答案
江西省南昌三中2017-2017学年高一上学期期中考试英语试题(Word版含答案)
山东省临沂市重点中学2017-2017学年高一上学期期中考试 英语 Word版含答案
云南省蒙自县文澜高级中学2017-2017学年高一上学期期末考试英语试题 Word版无答案
《欢乐好声音》电影精讲(视频)
江苏省泰州市第二中学2017-2017学年高一上学期期中考试英语试题 Word版无答案
浙江省富阳场口中学2017-2017学年高一上学期期中教学质量检测英语试题
湖北省武汉市汉铁高级中学2017-2017学年高一上学期第一次月考英语试题
山西省朔州市应县一中2017-2017学年高一上学期第一次月考英语试题
河南省三门峡市陕州中学2017-2017学年高一上学期期中考试英语试题
河南省三门峡市陕州中学2017-2017学年高一上学期第一次月清考试英语试题(无答案)
上海市吴淞中学2017-2017学年高一上学期期中考试英语试题Word版含答案
湖北省宜昌一中2017-2017学年高一上学期期中考试 英语试题 Word版含答案
重庆市第十八中学2017-2017学年高一10月月考英语试题