Hey yufenshi,
I hear you - and that's where I think the "language of math" example is so important. Those two questions are EXACTLY the same. Let's look at it with smaller, easier to digest numbers:
4 is what percent of 16?
vs.
4 is x percent of 16? What is x?
Well, we know that 4 is 25% of 16, so the first answer is clearly 25.
The second asks the same thing: 4 = x/100 * 16
So multiply both sides by 100 to get rid of the denominator to get: 400 = x * 16
Divide both sides by a common 4 to get: 100 = x * 4
Divide by 4 again to finish the job: 25 = x
Because the original question asks "what percent" we're already solving for the integer that goes next to the % symbol so we don't need to multiply (or divide) by 100...we've already accounted for the fact that it's a percentage, so the answer is 25%.
In your two questions, the only difference is that #2 replaces the word "what" with the variable "x". But that's just algebra - that's how we solve for something by taking the question "what" and turning it into a variable:
What plus two is 4?
x + 2 = 4
The question you're asking - "what" - is the variable.