Day27 We have learned from an employee of Windfall，Ltd.
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 10 percent of the last month’s 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 advise 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.”
Discuss how well reasoned you find this argument.In your discussion be sure to analyze the line of reasoning and the use of evidence in the argument.For example，you may need to consider what questionable assumptions underlie the thinking and what alternative explanations or counterexamples might weaken the conclusion.You can also discuss what sort of evidence would strengthen or refute the argument，what changes in the argument would make it more logically sound，and what，if anything，would help you better evaluate its conclusion.
文勇五问：
（1）本题中，事实是什么？结论是什么？“We have learned from an employee of Windfall，Ltd.，that its accounting department，by checking about 10 percent of the last month’s purchasing invoices for errors and inconsistencies，saved the company some$10，000 in overpayments.”是事实，“In order to help our clients increase their net gains，we should advise each of them to institute a policy of checking all purchasing invoices for errors.”是结论，值得反驳吗？想要做好本题，有一个小窍门，就是要提前了解这段文字是来自于一个金融管理与咨询公司，而并非Windfall公司。清楚地认识到这一点将有利于我们理解这段文字的论述过程。
（2）当某一个商业信息仅仅来自于公司的某一个员工时，我们是否应该质疑报告的真实性？
（3）上个月的发票情况具备普遍性吗？出现如此多的错误发票，是否可能是因为上个月有特殊的情况？你能罗列出一到两种可能的特殊情况吗？例如：Windfall.Ltd内部人员更新，新手易犯错误。即使具备普遍性，这个公司的情况和我们客户公司的情况一定是一样的吗？两者间的类比是有效的吗？
（4）利润由哪些要素组成？利润=收入-开销。仅仅减少错误发票就一定能够提高纯利润吗？审查发票的过程是否有可能需要花费大量的人力成本，导致最终利润不增反降？
（5）原文中并未给出Windfall公司需要或者喜好何种咨询服务，也未给出我们公司提供服务的价格，可以单凭“demonstrating to Windfall the rigorousness of our methods”就简单得出“Such a recommendation could also help us get the Windfall account”吗？
写一写，练一练
