Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

甲公司为乙公司的母公司，在编制合并财务报表时，需对其与乙公司会计处理存在差异的下列事项进行调整。其中，应作为会计政策变更处理的是（）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

政府会计主体无需编制合并财务报表。

审核、批复所属单位上报的会计报表，并汇总编制本系统的会计报表或编制合并会计报表是（ ）的任务。

我国企业在编制合并会计报表时，需要做的前期准备工作包括（ ）。

个别报表和合并报表都是由企业在自身会计核基础上对账簿记录进行加工而编制的会计报表。（　）

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。