Shutdown price（or point，or rule） 停业价格（或停业点、停业原则）

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

不符合收入确认条件的商品销售退回，应贷记的会计科目是()

现金溢余无法查明原因时,应贷记的会计科目是( )

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.

The （） is used for hauling in or letting out the wires or ropes.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

《小企业会计准则》规定，小企业销售需要缴纳消费税的物资应交的消费税，借记“营业税金及附加”等科目，贷记“应交税费----应交消费税”科目。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

企业按规定计算应交的教育费附加，应贷记的会计账户是__________。