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.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

某企业原租入的设备均为经营性租赁，本年度起租赁的设备均改为融资租赁，属于会计政策变更。（）

将以融资租赁方式租入的固定资产视为企业的资产进行会计核算，体现了（）原则的要求。

将以融资租赁方式租入的固定资产视为企业的资产进行会计核算，体现了（ ）原则的要求。

企业将融资租入固定资产采用自有固定资产的方法进行会计核算，所体现的会计核算原则是（）

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。