1. Which of the following events will lead to the decline of cash flow under the indirect method?

a. Amortized cost

b. Decrease in income tax payable

c. Income from issuance of ordinary shares

d. Inventory decline

2. This year, Deltech purchased long-term productive assets with 5000 dollars and borrowed 10000 dollars from banks. These transactions shall be presented in the cash flow statement as follows:

a. Cash outflow from investment activities $5000; Cash inflow from financing activities $10000

b. Cash inflow from investment activities is $10000; Cash outflow from financing activities $5000

c. Cash outflow from operating activities $5000; Cash inflow from financing activities $10000

d. Cash outflow from financing activities: $5000; Cash inflow from investment activities $10000

3. The following are the defects of the information disclosed in the balance sheet, except:

a. Quality of enterprise's reported earnings

b. Identify and evaluate the recoverability, liquidity and duration of relevant assets

c. Omission of items with financial value to the enterprise, such as employee value

d. Lack of current valuation of most assets and liabilities

(do not need explanation, just need final selection)