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Ella Baker: Hi, Yuchen. How’s your day?Zhang Yuchen: 1)__ I just had a P.E. class. It was a lot of fun.Ella Baker: Sounds like you really enjoyed it.Zhang Yuchen: Yes, I did. 2)Ella Baker: Really? 3) but it’s not my favorite.Zhang Yuchen: 4)_Ella Baker: Information Technology.Zhang Yuchen: Why do you like it so much?Ella Baker: 5)___

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Lin Yang: What are your plans for the afternoon?Ella Baker: I have classes from 13:30 to 15:30.Lin Yang: Me too. 21) ___Ella Baker: The singing club is holding a competition this afternoon. I’m going to watch it.Lin Yang: 22) _ Where are they holding the competition?Ella Baker: In the meeting hall.Lin Yang: 23) _Ella Baker: It’ll begin at 16:00.Lin Yang: When will it be over?Ella Baker: 24) _Lin Yang: I think I’ll be free from 16:00 to 18:00. 25) ___Ella Baker: Sure. It’ll be great. See you there!Lin Yang: See you!

设某企业生产和销售单一产品，产品单价为50元/件单位变动成本为25元/件，固定成本为50000元。假定企业的目标利润为40000元。要求：计算实现目标利润的销售量和销售额。

1. 怎样从动态和静态角度理解财政收入的概念？

2. 为什么说经济发展水平和生产技术水平对财政收入规模起决定性作用？