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''A and B are the same'' vs ''A and B is the same'' [closed]

The reference in the second example is to the words (and their meanings). In plain and simple writing, that is how it is written.

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查詢 「A is same as B」的人也找了：

  1. As same as
    2.
  2. same用法
    3.
  3. a和b相同英文
    4.
  4. the same as中文
    5.
  5. Is same as
    6.
  6. 兩者相同英文
    7.
  7. Be same as
    8.
  8. Are the same as
    9.