GMAT考试:Argument写作范文十三b
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26.
  The following appeared in a memorandum1 from a member of a financial management and consulting firm.

  "We have learned from an employee of Windfall, Ltd., that its accounting2 department, by checking about ten percent of the last month's purchasing invoices4 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 entirely5 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, intentionally6 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 month's 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 firm's clients to institute a  policy of checking all purchasing invoices for errors. Two potential benefits are foreseen from this recommendation: it could help the firm's clients increase their net gains, and it could help the firm land the Windfall account. The member's argument is unconvincing for a couple of reasons.

      The main problem with the argument is that the conclusion is based upon insufficient7 evidence. The fact that some of Windfall's purchasing invoices contained errors might simply be attributable to the sloppy8 accounting practices of Windfall's suppliers. Thus, rather than indicating a general problem, the invoice3 errors might simply be indicative of a problem that is specific to Windfall Ltd. In other words, the evidence drawn9 from Windfall's experience is insufficient to support the conclusion that all purchasing invoices are subject to similar errors.

      Secondly10, 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 firm's clients do not purchase from Windfall's suppliers, checking for errors might turn out to be a monumental waste of time.

      In conclusion, the author's 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.



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1 memorandum aCvx4     
n.备忘录,便笺
参考例句:
  • The memorandum was dated 23 August,2008.备忘录上注明的日期是2008年8月23日。
  • The Secretary notes down the date of the meeting in her memorandum book.秘书把会议日期都写在记事本上。
2 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
3 invoice m4exB     
vt.开发票;n.发票,装货清单
参考例句:
  • The seller has to issue a tax invoice.销售者必须开具税务发票。
  • We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
4 invoices 56deca22a707214865f7ea3ae6391d67     
发票( invoice的名词复数 ); (发货或服务)费用清单; 清单上货物的装运; 货物的托运
参考例句:
  • Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子,这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
5 entirely entirely     
ad.全部地,完整地;完全地,彻底地
参考例句:
  • The fire was entirely caused by their neglect of duty. 那场火灾完全是由于他们失职而引起的。
  • His life was entirely given up to the educational work. 他的一生统统献给了教育工作。
6 intentionally 7qOzFn     
ad.故意地,有意地
参考例句:
  • I didn't say it intentionally. 我是无心说的。
  • The local authority ruled that he had made himself intentionally homeless and was therefore not entitled to be rehoused. 当地政府裁定他是有意居无定所,因此没有资格再获得提供住房。
7 insufficient L5vxu     
adj.(for,of)不足的,不够的
参考例句:
  • There was insufficient evidence to convict him.没有足够证据给他定罪。
  • In their day scientific knowledge was insufficient to settle the matter.在他们的时代,科学知识还不能足以解决这些问题。
8 sloppy 1E3zO     
adj.邋遢的,不整洁的
参考例句:
  • If you do such sloppy work again,I promise I'll fail you.要是下次作业你再马马虎虎,我话说在头里,可要给你打不及格了。
  • Mother constantly picked at him for being sloppy.母亲不断地批评他懒散。
9 drawn MuXzIi     
v.拖,拉,拔出;adj.憔悴的,紧张的
参考例句:
  • All the characters in the story are drawn from life.故事中的所有人物都取材于生活。
  • Her gaze was drawn irresistibly to the scene outside.她的目光禁不住被外面的风景所吸引。
10 secondly cjazXx     
adv.第二,其次
参考例句:
  • Secondly,use your own head and present your point of view.第二,动脑筋提出自己的见解。
  • Secondly it is necessary to define the applied load.其次,需要确定所作用的载荷。
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