题目内容
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。()
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______is one of four uprights comprising a cell in a containership into which a container
______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．
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。()
______is the speed of a vessel allowing time for effective action to be taken under prevailing circumstances and conditions to avoid a collision and to be stopped within an appropriate distance．
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