下列账户的余额可能影响资产负债表的"未分配利润”项目的金额的有（）。

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.

损益类账户中，期末应将其余额转入本年利润账户的有（ ）。

“本年利润”账户属于损益类账户，年末应将其余额结转至“利润分配”账户，结转后该账户无余额。

对于资产负债结算账户，可以根据其余额的方向来判断其性质。

对于资产负债结算账户，可以根据其余额的方向来判断其性质。

资产负债表中“应收账款”项目，应根据应收账款账户和预收账款账户所属各明细账户的期末借方余额合计填列。（ ）

“本年利润”账户属于损益类账户，年末应将其余额结转至“利润分配”账户，结转后该账户无余额。

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。