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Before checking into a hotel, please always reserve your room first. When you check out, you will only have to pay the member price.

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某商业企业为增值税一般纳税企业，适用的增值税率为17%。1997年有关资料如下：
(1)资本负债表有关账户年初、年末余额和部分账户发生额如下(单位：万元)：
(2)利润表有关账户本年发生额如下（单位：万元）：
(3)其他有关资料如下：
①短期投资均为非现金等价物；
②出售短期投资已收到现金；
③应收、应付款项均以现金结算；
④不考虑该企业本年度发生的其他交易和事项。
要求：计算以下现金流人和流出(要求列出计算过程，答案中的金额单位用万元表示)：
(1)销售商品、提供劳务收到的现金；
(2)收到的增值税销项税额和退回的增值税额；
(3)购买商品、接受劳务支付的现金；
(4)支付的增值税款；
(5)支付的所得税款；
(6)收回投资所收到的现金；
(7)分得股利或利润所收到的现金；
(8)借款所收到的现金；
(9)偿还债务所支付的现金。

Write about the following topic:
Nowadays, some people like to give help directly to communities that need it, whilst others prefer to give money to national or international organisations.
Discuss both ways of providing help and give your opinion of which is better.
Give reasons for your answer and include any relevant examples from your own knowledge or experience.
Write at least 250 words.

Write a short composition of about 250 to 300 words on the topic given below.
Topics: Is English Language Teaching Overemphasized in Chinese Education？

The map shows the development of the village of Chorleywood.
Summarise the information by selecting and reporting the main features and by making comparisons where relevant.
Write at least 150 words.