For a company with increasing capital expenditures, which of the following descriptions on the impact of using the straight line or accelerated depreciation methods on financial statements is (are) true?
　　　　　　　　　　　　　　　Straight-line　　　Accelerated Depreciation
Ⅰ．Net income　　　　　　　　Higher　　　　　　　　Lower
Ⅱ．Cash flow from operations　　Higher　　　　　　　　Lower
Ⅲ．Return on assets　　　　　　Higher　　　　　　　　Lower
IV．Asset turnover　　　　　　　Higher　　　　　　　 Lower

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