学习贯彻落实十九大精神，要加快建立现代财政制度，建立（）的中央和地方财政关系。

合并地方各级政府综合财务报表时，应抵销下列事项：①不同政府财政之间发生的经济业务或事项。②政府部门与非同级政府财政之间发生的经济业务或事项。③（）

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.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

学校教育制度简称学制，指一个国家各级各类学校的教育系统，它具体规定各级各类学校的性质、任务、入学条件、修业年限以及它们之间的关系。

所有财政活动都体现着（　　）与其他经济主体之间的经济关系，这种经济关系在不同的社会制度下具有不同的性质。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。