在采用分批法计算产品成本的企业，应按批设置制造费用明细账。

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

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.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

“营业外支出”账户应按支出项目设置明细账，进行明细核算。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

生产成本明细账一般用多栏式，制造费用明细账一般用三栏式。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。