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

企业销售原材料，结转出库材料成本时应借记（）账户。

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。

库存产品销售后，月末结转已销产品的实际生产成本时，应登记的贷方帐户是( )。

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。

甲企业销售库存商品一批，收到价款200元，该批商品成本170万元，已提存货跌价准备35万元，应结转销售成本（）万元。

A企业销售库存商品一批，收到价款340万元，该批商品成本200万元，已提存货跌价准备50万元，则应结转的销售成本（）万元

甲企业销售库存商品一批，收到价款200万元，该批商品成本170万元，已提存货跌价准备35万元，应结转销售成本（）万元。