题目内容
已知：某公司2010年第1～3月实际销售额分别为95000万元、90000万元和102500万元，预计4月份销售额为100000万元。每月销售收入中有60%能于当月收现，30%于次月收现，10%于第三个月收讫，不存在坏账。假定该公司销售的产品在流通环节只需缴纳消费税，税率为10%，并于当月以现金缴纳。该公司3月末现金余额为200万元，应付账款余额为12500万元(需在4月份付清)，不存在其他应收应付款项。 4月份有关项目预计资料如下：采购材料20000万元(当月付款70%)；工资及其他支出21000万元(用现金支付)；制造费用20000万元(其中折旧费等非付现费用为10000万元)；营业费用和管理费用2500万元(用现金支付)；预交所得税4750万元；购买设备30000万元(用现金支付)。现金不足时，通过向银行借款解决。4月末现金余额要求不低于250万元。 要求：根据上述资料，计算该4公司月份的下列预算指标： 经营性现金流入；
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变动制造费用耗费差异，是实际变动制造费用与按实际工时和变动制造费用标准分配率的乘积之间的差额。( )
In 1971 there were about 3,700 million people in the world. If the population were (21) evenly over the earth’ s surface there would be about 50 people to the square mile; but there are vast areas of desert and mountain and tropical forest (22) are uninhabited, (23) at the other (24) , in the great cities millions may live within a few square miles. (25) of the world’ s population is concentrated on only a small (26) of the earth’ s land surface, in the rich valleys and (27) plains, because people up to the present time have (28) to congregate in place where the climate and soil make it easy to grow food and obtain shelter. A (29) world population and the discoveries of science (30) this pattern of distribution in the future. As men slowly learn to master diseases, control floods, prevent famines, and stop wars, fewer people die every year; and in (31) the population of the world is steadily (32) . When numbers (33) , the extra mouths must be fed. New lands must be brought (34) cultivation, or land already (35) , made to yield larger crops. In some areas the accessible land is largely so intensively cultivated (36) it will be difficult to make it (37) more food. in some areas the population is so dense that the land is divided into. units (38) tiny to allow for much improvement in farming methods. (39) a large part of this farming population drawn (40) into industrial occupations, the land might be farmed much more productively by modern methods.
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资料1：甲企业为生产应税消费品的企业，销售利润率为20%，适用的增值税税率为17%，材料成本占总成本的百分比为60%。 资料2：该企业生产所使用的材料都是在当期内采购的，适用的消费税税率为10%，城市维护建设税税率为7%，教育费附加的征收率为3%。 资料3：2009年的含税销售收入为2340万元，2010年甲企业预计的含税销售收入为2925万元，预计其他业务收入为100万元(需要交纳营业税，税率为5%)，预交所得税200万元，直接计入管理费用的印花税为4万元。 资料4：当年采购的材料，有60%在当年付款，其余的40%在下年付款。 要求： 计算2010年预计发生的应交税金及附加；
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