Uncertainty and an echo of past success run throughout the film. Jian is a partner in a new technology company facing bad times. In the midst of these uncertainties Jian questions his past and future. His concerns symbolise Taiwan's own insecurity caused by the economic slowdown and the territorial dispute with China, which claims ownership of the country. Dodgy deals and corrupt businesses skilfully create a sense of decay and dishonesty going beyond corporate circles into middle class society.
Money rules their lives.
Under the strain the Jians examine their family and working relationships. Unity dissolves, as the Jians are no longer able to reconcile problems within the family. They no longer talk to one another, and each seeks their own way to cope. A One and a Two skilfully raises concerns about work and unethical business practices. The film is beautifully photographed and well acted.