下列选项中，不属于财务分析中因素分析法需注意的问题（ ）。

财务分析结论是财务分析的关键步骤，结论的正确与否是判断财务分析质量的（）。

可以在（）阶段采用Make-or-buy决策分析。

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。

某工业企业本期发生的以下支出中，不应计入“销售费用”的有（）

某企业本期发生的以下支出中，不应计入“销售费用”的是()。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。