单选题 Assume U.S. GAAP applies unless otherwise noted. Which of the following is least likely to be classified as a financial statement element?

【正确答案】 C

【答案解析】[解析] 一般来讲，财务报表的要素包括：资产、负债、所有者权益、收入和费用。净收益不属于财务报表要素，它等于收入减去费用后的余额。因此，本题的正确选项为C。