下列各项中，不应计入资产负债表“存货”项目的是：

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）（）

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.

下列各项中，不应计入利润表“营业成本”项目的是（ ）

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

按企业会计准则规定，下列项目中，不应计入“投资收益”科目的有（　）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。