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23801（）is a full nautical record of a ship’s voyage， written up at the end of each watch by the officer of the watch.
23802A wise caption gives clear direction in his（）for the officers on watch to call him if in any double whatsoever.
23803Fire and abandon boat drills for a cargo ship should be（）once a month under normal conditions.
23804When a vessel is entering or leaving a port，a record of engine speeds is kept in the（）.
23805All of the following records are usually maintained by the watch-standing officers aboard a vessel EXCEPT the（）.
23806The fire and boat drills for a cargo ship should be（）once a month under normal conditions.
23807When must the Master of a vessel log the position of load line marks in relation to the surface
23808The boat was sailing to the north when a terrible storm（）.
23809What is NOT accepted as the required shipping papers on a manned and loaded tank barge？
23810As a matter of fact， the damage to the winches was due to（）.
23811The owner or master of a towing vessel shall ensure that all tests and inspections of gear take place and are logged（）
23812If you are the Master of a towing vessel whose only working radar no longer functions， what must you do？
23813What is（are） standard operating procedure（s） used on a Ro-Ro vessel？
23814When should conduct visual you a inspection your towline？
23815Explosive and flammable gasses are most likely to be encountered on a vessel（）.
23816THE ACT OF CHECKING WHO OF THE PASSENGERS AND CREW MEMBERS ARE PRESENT， E.G.AT ASSEMBLY STATIONS， BY READING ALOUD A LIST OF THEIR NAMES defines（）.
23817The PSCO would be justified in making a detailed inspection of all life-saving appliances， if he sees that（）.
23818Which document lists all the lifesaving equipment required for a vessel？
23819SOLAS requires a lifesaving training manual be provided in each crew cabin or in the（）.
23820If you are forced to abandon ship in a liferaft，your course of action should be to（）.
23821A sound signal of seven short blasts and one long blast given with the vessel’s sound system is（）
23822In（）convention， a vessel which carries more than 12 passengers shall be deemed as a passenger ship.
23823In order to minimize the effects of a tender vessel， when carrying a cargo of lumber， you should（）？
23824If your vessel has a list to port due to negative GM and off-center weight， the first corrective measure you should take is to（）
23825Your vessel is damaged and is listing to port.The rolling period is short .There is sufficient freeboard so that deck edge submersion is not a problem.What corrective action should be taken FIRST in regard to the vessel’s stability？
23826A vessel is listed when it is（）.
23827A vessel is tender if cargo weight is（）.
23828A vessel with a small GM will（）.
23829A vessel has a strong wind on the port beam.This has the same affect on stability as（）.
23830Although KG for a vessel in lightweight is relatively high， the vessel is stiff because（）.
23831A quick and rapid motion of a vessel in a seaway is an indication of a（n）（）.
23832A tanker loads at a terminal within the tropical zone.She will enter the summer zone 6 days after departing the loading port.She will burn off about 45 tons/day and daily water consumption is 8 tons.How many tons may she load over that allowed by her？
23833（）refers to the depth of a vessel below the waterline，measured vertically to the lowest part of the hull，propellers or other reference points.
23834Deadweight， which is the cargo carrying capacity of a vessel in tons， is determined by（）.
23835Large volumes of carbon dioxide are safe and effective for fighting fires in enclosed spaces， such as in a pumproom， provided that the（）.
23836A definite advantage of using water as a fire extinguishing agent is its characteristic of（）.
23837Which of the following is（are） an advantage of a dry chemical extinguisher over a carbon dioxide extinguisher？ The dry chemical extinguisher（）.① Has a greater range.② Provides a heat shield for the operator.
23838You board an inflatable liferaft that has been hand launched from a sinking vessel.What should you do FIRST after everyone is onboard the liferaft？
23839An inflatable life raft is thrown into the water from a sinking vessel.What occurs automatically after the painter trips the CO2 bottles to inflate the raft？
23840The survival craft carried aboard a commercial fishing vessel must safely Accommodate（）
23841It is necessary to secure the forced ventilation to a compartment where there is a fire to（）.
23842A sailing vessel is proceeding along a narrow channel and can safely navigate ONLY inside the channel.The sailing vessel approaches a vessel engaged in fishing in the narrow channel.Which statement is TRUE？
23843In determining a safe speed（）shall be taken into your consideration.
23844A traffic separation zone is that part of a traffic separation scheme which（）.
23845Which of the following statement is correct regarding ship handling when in the vicinity of traffic separation schemes？（1）A vessel shall，so far as practicable，avoid crossing traffic lanes（2）If obliged to cross traffic lanes，she shall do so as nearly as pr
23846By radar alone， you detect a vessel ahead on a collision course， about 3 miles distant.Your
23847A power（）driven vessel operating in a narrow channel with a following current， on the Western Rivers， is meeting an up bound vessel.Which statement is TRUE？
23848Your vessel is crossing a narrow channel.A vessel to port is within the channel and crossing your course.She is showing a black cylinder.What is your responsibility？
23849The Navigation Rules state that a vessel shall be operated at a safe speed at all times so that she can be stopped within（）.
23850In a traffic separation scheme， when joining a traffic lane from the side， a vessel shall do so（）
23851While underway your vessel approaches a bend in a river where， due to the bank， you cannot see around the bend.You should（）
23852Every vessel should at all times proceed at a safe spee
23853When action to avoid a close quarters situation is taken， a course change alone may be the most effective action provided that（）.
23854Vessel shall normally join or leave a traffic lane（）of the lane.
23855Your 15-meter tug is underway and crossing a deep and narrow channel.A large container vessel is of your port bow on a steady bearing.Which statement is true concerning this situation ？
23856The distance that a vessel travels from the time that the order to put engines full astern until the vessel is dead in the water is known as（）
23857A vessel is equipped with twin propellers，both turning outboard with the engines half ahead.If there is no wind or current and the rudders are amidships，what will happen？
23858It is easier to dock a right hand ， single screw vessel（）.
23859THE SPEED OF A VESSEL ADJUSTED TO THAT OF A PILOT BOAT AT WHICH THE PILOT CAN SAFELY EMBARK is（）.
23860The key factors to consider when approaching a casualty vessel or survivors are（）1.If a lee side protection is require。2.The rate of drift of the casualty vessel or survivors.3.The rate of drift of the rescue vessel.
23861The side of a ship which is farther from the wind is（）
23862In a following sea， a wave has overtake your vessel and thrown the stern to starboard .to continue along your original course， you should（）
23863A single-screw vessel going ahead tends to turn more rapidly to port because of propeller（）.
23864A vessel travelling down a narrow channel， especially if the draft is nearly equal to the depth of water， may set off the nearer side.This effect is known as .
23865A vessel fitted with twin screws is easier in（）than a vessel with single screw.
23866You may BEST turn a twin-screw vessel about，to the right，in a narrow channel by using（）.
23867A twin-screw vessel can clear the inboard propeller and maneuver off a pier best by holding a（n） .
23868A race track turn would be better than a Williamson turn in recovering a man overboard if .
23869A sling psychrometer is a（n）（）.
23870You should conduct a sector search under which of the following circumstances？
23871A sea breeze is a wind（）.
23872A psychrometer has two thermometers that provide dry bulb and wet bulb temperatures.By comparing these two temperature readings with a set of tables， you can determine the（）
23873The legend/symbol which designates an occluded front is represented by a（）.
23874The atmosphere in the vicinity of a high pressure areas is called a（n）（）.
23875A generally circular low pressure area is called a（n）（）.
23876Pressure gradient is a measure of（）.
23877Clouds appearing in the following order：cirrus， cirrostratus， altostratus， stratus， and nimbostratus usually indicate the approach of a（n）（）.
23878An occluded front is caused by a（n）（）.
23879A hygrometer is device used for determining（）.
23880A cyclone in its final stage of development is called a（n）（）.
23881A cloud of marked vertical development（often anvil-shaped） would be classified as（）.
23882A boundary between two air masses is a（n）（）.
23883When using a radar in a unstabilized mode， fixes are determined most easily from（）.
23884When hitting a solid object such as a ship or an airplane， the radar waves are reflected back（）they came.
23885The 10-cm radar as compared to a 3-cm radar of similar specifications will（）.
23886The correct method of switching off a marine radar is to turn power switch to（）position first， then to（）position.
23887How is the annual rate of change for magnetic variation shown on a pilot chart？
23888Lines on a chart which connect points of equal magnetic variation are called（）.
23889In which source could you find the number of a chart for a certain geographic area？
23890Which is a weekly publication advising mariners of important matters affecting navigational Safety ？
23891When reversing， the tidal stream will have a period with little or no effect.This is call the（）.
23892In the Uniform Cardinal System of Buoyage， a buoy in the eastern quadrant from a danger could（）.
23893散剂的吸湿性取决于原、辅料的CRH%值，如A、B两种水溶性粉末的CRH%值分别为82%、71%，则混合物的生产和贮藏环境条件的湿度应控制在（）
23894某一账套启用采购、库存、存货，期初数据如下：A存货期初暂估采购入库数量10个 ，A存货实际数量20个，此存货的期初数据如何录入？
23895甲国A公司（买方）与乙国B公司（卖方）签订一进口水果合同，价格条件为CFR，装运港的检验证书作为议付货款的依据，但约定买方在目的港有复验权。货物在装运港检验合格后交由C公司运输。由于乙国当时发生疫情，船舶到达甲国目的港外时，甲国有关当局对船舶进行了熏蒸消毒，该工作进行了数天。之后，A公司在目的港复验时发现该批水果已经全部腐烂。依据《海牙规则》及有关国际公约，下列哪一选项是正确的
23896甲公司和乙公司于2017年5月20日签订合同，由甲公司将一批平板电脑售卖给乙公司，甲乙两国均为1980年《国际货物销售合同公约》缔约国。如货物运抵乙国后，乙国的A公司指控该批平板电脑侵犯其在乙国取得的专利权，致使货物遭乙国海关扣押，乙公司向A公司索赔。下列选项中，甲公司无需承担责任的情形是
23897A公司销售给B公司一批库存商品，款项尚未收到，共计100万元，A公司未计提坏账准备。到期时B公司无法按合同规定偿还债务，经双方协商，B公司以交易性金融资产抵偿该债务，金融资产的账面价值为70万元（其中成本为60万元，公允价值变动为10万元），当日公允价值为80万元，在金融资产抵偿该债务基础之上再豁免剩余债务的50%，同时将此剩余债务延期3个月。下列有关债务重组日的会计处理中，不正确的是（）。
238982018年6月20日，A公司与部分职工签订了正式的解除劳动关系协议。该协议签订后，A公司不能单方面解除。协议规定的员工包括：生产工人100人、车间管理人员10人，并于2018年12月31日执行。已经通知本人，并经董事会批准，辞退补偿为生产工人每人2万元、管理人员每人5万元。假定不考虑其他因素，进行上述辞退计划，A公司进行的下列账务处理，正确的是（）。
23899A公司与B公司均为增值税一般纳税人，无形资产（商标权）和投资性房地产适用的增值税率分别为6%和9%。A公司以一项无形资产与B公司一项投资性房地产进行资产置换，资料如下：A公司换出的无形资产（商标权）账面成本为450万元，已计提摊销额50万元，不含税公允价值为405万元，并开出增值税专用发票，增值税销项税额为24.3万元；B公司换出投资性房地产的账面价值为400万元（其中成本为310万元，公允价值变动为90万元），不含税公允价值为450万元，并开出增值税专用发票，增值税销项税额为40.5万元。交换之后资产的
23900A公司将一栋自用办公楼转换为采用公允价值模式计量的投资性房地产，该办公楼的账面原值为5 000万元，已计提累计折旧100万元，固定资产减值准备200万元，转换日的公允价值为6 000万元。下列关于A公司在转换日的会计处理，不正确的是（）。
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