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

由于会计准则的灵活性，进行企业获利能力分析前，必须考虑影响企业财务报表利润计量结果的因素。这些因素包括________。

对企业的短期偿债能力进行分析主要是进行流动比率的同业比较、历史比较和预算比较分析。

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。

用来衡量企业短期偿债能力的财务指标是（）、（）、（）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。