题目内容

某企业2018年12月31日固定资产账户余额为2 000万元,累计折旧账户余额为800万元,固定资产减值准备账户余额为100万元,在建工程账户余额为200万元。该企业2018年12月31日资产负债表中固定资产项目列报的金额为( )

A. 1200万元
B. 90万元
C. 1100万元
D. 2200万元

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资产负债表的下列项目中,只需要根据一个总分类账户直接填列的项目是( )

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B. 短期借款
C. 预付账款
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