题目内容

______is used for heaving up and slacking away the anchor and chain．

A mooring winch
B. A windlass
C. A deck crane
D. A lifeboat engine

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如果企业采用先进先出法核算发出存货成本，则在物价持续上升时会高估企业的当期利润。()

______is one of four uprights comprising a cell in a containership into which a container

A. stanchion
B. shore
C. cellular doublebottom
D. Ceil guide

______is an angle at which a cargo settles in the hold of a ship，between the horizontal and the slope made by a bulk cargo such as grain or iron ore．

Angle of loll
B. Angle of inclination
C. Angle of repose
D. Angle of list

持有至到期投资期末账面价值高于预计未来现金流量现值的，企业应将其账面价值减记至预计未来现金流量现值，并将其差额确认为减值损失。()