企业向股东宣告的现金股利，在尚未支付给股东之前，是企业股东权益的一个组成部分。（　　）

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.

财产股利是以现金以外的其他资产支付的股利，主要是以公司发行的有价证券，如公司债券、公司股票等作为股利发放给股东。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

税差理论认为，如果资本利得税率高于股利分红中个人所得税率，则股东倾向于将利润留存于公司内部，而不是将其当作股利来支付。

财产股利是以现金以外的资产支付的股利，主要以公司拥有的其他企业的（）作为股利支付给股东。

如果某企业发放股票股利前的市价是20元，股利支付率是5%则发放股票股利后的股票市价是（）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。