Is permissible to buy/sell with non-Muslim?
Yes buying/selling for a Muslim with non-Muslim is permissible as regards what is lawful.
What should a person, who delayed making up missed fasts of last Ramadan due to the continuance of the same excuse, do?
It is permissible for one, whose excuse for not making up missed fasts of last Ramadhaan has continued, to delay fasting until the excuse ceases to exist, and he is considered neither sinful, nor obligated to pay a ransom. And Allah Knows Best.
Is it permissible to abort a less than one-month-old fetus?
All perfect praise be to Allah the Lord of The Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.
Abortion is forbidden; therefore, it isn`t allowed except if endangers the life of the mother and such thing should be confirmed by god- fearing, specialized, trustworthy medical doctors. And Allah The Almighty Knows Best.
Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.