题目内容
根据给定材料，回答下面的题目。
材料(1)：某白酒厂为增值税一般纳税人。2013年4月销售粮食白酒4000斤，取得销售收入14040元(含增值税)。已知粮食白酒消费税定额税率为0．5元／斤，比例税率为20％。
材料(2)：该厂一职工2013年1月份出版了一本书，取得稿酬6000元。该书2月至4月被某报连载，2月份取得稿费1000元，3月份取得稿费1000元，4月份取得稿费1000元。因该书畅销，5月份出版社增加印数，又取得追加稿酬2000元。
该酒厂4月份应缴纳的消费税税额为（）元。
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钻眼作业应采用（）式凿岩。
根据以下资料回答下面的题目：
资料：某公司2011年7月31日对存货类财产进行清查时，发现有下列情况。
(1)盘盈甲商品10件，单位成本为200元；后经查明是由于收发计量上的误差所造成的。
(2)乙商品毁损20件，单位成本为300元，单位残值为50元，作原材料入库；后经查明为责任人工作过失所造成的损失，应由责任人赔偿2400元。假定不考虑相关税费。
要求：根据以上资料，对以下5个问题分别做出正确的选择。
批准前，“待处理财产损溢”科目借方应记的金额为（）元。
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