甲公司是一家非金融企业，在编制管理用财务报表时，下列项目中属于金融负债的有（）。

将财务报表分析报告划分为内部财务报表分析报告与公开发布的财务报表分析报告的依据是（）。

下列财务报表，小企业编制的有（）。 

可以在（）阶段采用Make-or-buy决策分析。

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.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

下列关于反向购买合并财务报表编制的说法中，不正确的有（　）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。