问答题 According to the IASB's Conceptual Framework Reporting, which of the following accounts are related to the statement of financial position? ______
(1)Prepayment.
(2)Sales.
(3)Depreciation.
(4)Retained earning.
(5)Long-term borrowings.

A、 (2), (3) and (4) only
B、 (1) and (3) only
C、 (1), (4) and (5) only
D、 All of the above

【正确答案】 C

【答案解析】[考点] The context and purpose of financial reporting-Introduction to accounting-The main elements of financial reports [难易度] 易本题考查的是与资产负债表相关的账户。 (1)Prepayment属于Asset； (2)Sales属于Income； (3)Depreciation属于Expense； (4)Retained earning属于Equity； (5)Long-term borrowings属于Liability. 故(1)(4)(5)为资产负债表上的项目，(2)(3)为利润表上的项目。