编制全面预算的关键和起点是（），它是在（）的基础上，根据企业年度（）确定的数额来编制的。

生产预算是全面预算编制的起点，销售预算根据生产预算编制。（　）

【判断题】经营预算是全面预算编制的起点，因此专门决策预算应当以经营预算为依据。（　）

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。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

全面预算管理制度是根据预算管理流程，主要制定预算编制分解、预算执行控制、预算调整、预算指标考核、预算分析、月度生产预算等。

编制全面预算的起点是（　　）