Who are those girls? They are students.

[sitifan]

A: Who are those girls?
B: They are students.
(my bold, A Guide to Teaching Junior High School English, by Ting-chi Tang, p375)
Is the above dialog acceptable to native speakers?

 

[5jj]

Yes.

 

[sitifan]

A: What are those girls?
B: They are students.
(my bold, by a Taiwanese teacher of English)
Is the above dialog acceptable to native speakers?

 

[5jj]

It's possible.