Anchor: A crew of workers working on a railroad track.
Entailed: The workers are working on the railroad track.
Contradiction: The workers are working on a skyscraper.
Contradiction: There aren't any reporting standards for attestation engagements.
Contradiction: Amortization is spreading out the interest over consecutive accounting periods.
Contradiction: Most people have nothing good to say about the trailer park chic trend. 
Contradiction: A child is drinking while sitting near the water.