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。

（）是反映政府会计主体在一定会计期间现金及现金等价物流入和流出情况的报表。

西方政府会计模式中，注重反映政府受托责任、侧重对外会计信息披露的为（）。

适度分离是指适度分离政府预算会计和财务会计功能，决算报告和财务报告功能，全面反映政府会计主体的预算执行信息和财务信息。

我国现行政府与非营利组织会计体系的内容，政府会计与非营利组织会计如何划分？

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

政府与非营利组织会计的会计主体有（）。