Anchor: Managerial Cost Accounting Concepts and Standards
Entailed: There are standards in managerial cost accounting.
Contradiction: There are no standards in managerial cost accounting.
Contradiction: Firefighters are putting out a fire in a hotel.
Contradiction: I'm in Monterey California.
Contradiction: Samaranch was never questioned about the Olympics. 
Contradiction: The blue sedan being inspected.