翻译：With Average or With Particular Average（WA or WPA）（）

原始凭证式记账凭证的填制依据,记账凭证是编制会计报表的直接依据。 ( )

会计报表子系统编制会计报表的依据是（）

在会计报表子系统中，编制个别会计报表的依据是（）。

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。

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。