由于会计准则的灵活性，进行企业获利能力分析前，必须考虑影响企业财务报表利润计量结果的因素。这些因素包括________。

下列选项中，属于降低短期偿债能力的表外因素的是_________。

将财务报表分析报告划分为内部财务报表分析报告与公开发布的财务报表分析报告的依据是（）。

可以在（）阶段采用Make-or-buy决策分析。

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.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

为了分析技术方案的财务生存能力，计算累计盈余资金可以通过某种财务报表进行。该种财务报表是（）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。