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

资产类账户的期末余额与负债类账户的期末余额（）

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.

负债及所有者权益类账户的结构应该与资产类账户的结构一致。

全部资产类账户借方余额合计=全部负债和所有者权益类账户（）余额合计。

负债类账户及所有者权益类账户的结构一致。

所有者权益账户及负债类账户的结构一般与资产类账户的结构是一致的。（　）

“实收资本”账户属于所有者权益类账户，账户金额等于企业的全部资产减去全部负债后的净额。

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。