The balance sheet is based on the accounting equation.（）

B.as a decrease in stockholders equity

C.as an increase in stockholders equity

D.treasury stock is not shown on the balance sheet

A、会计等式表现会计要素的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债+所有者权益。

B、会计表现会计要素的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债+所有者权益。

C、会计等式表现会计的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债+所有者权益。

D、以上翻译都不对。

A、the maturity gap is zero.

B、the repricing gap is zero.

C、the duration gap is zero.

D、the effect of a change in the level of interest rates on the value of the assets of the FI is exactly offset by the effect of the same change in interest rates on the liabilities of the FI.

E、after-the-fact analysis demonstrates that immunization coincidentally occurred.

Listed below are some comments on accounting concepts. 1 In achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users. 2 Materiality means that only items having a physical existence may be recognised as assets. 3 The substance over form convention means that the legal form of a transaction must always be shown in financial statements, even if this differs from the commercial effect. Which, if any, of these comments is correct, according to the lASB's Conceptual Framework for Financial Reporting?

A、1 only

B、2 only

C、3 only

D、None of them

此题为判断题(对，错)。