GMAT考试写作指导：Argument范文四四

　　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.