Most of the humanoid Abyssals are basically the ara-mitama (rough and violent side of a kami which usually has to be pacified for the nigimitama to appear) to the kanmusu's nigimitama (the functional, 'normal' state of a kami).
(Strictly speaking, the shinto terms also applies to all sorts of spirits, not just the spirits of kami, but in most context it refers to kami.)
Shipgirls, meanwhile, are pretty much composite kami assembled from the spirit of the ship and its crew.