配制ORS液100mL应加入（）

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

营业费用中的税金是指信用社支付的（）等应在成本中列支的税金。

某工业企业购入材料过程中发生的采购费用，应借记的会计科目是（）。

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.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

企业发生财务费用时，应借记“财务费用”科目，贷记的会计科目有（）。

生产费用要素中的税金，发生或支付时，应借记（）科目。

按生产工人工资比例分配并结转本月制造费用，应借记“生产成本——B产品”科目的金额为（ ）元。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。