年末,某企业固定资产账户余额为200万元,累计折旧账户余额为80万元,固定资产减值准备账户余额为10万元,在建工程账户余额为20万元。该企业年末资产负债表中固定资产项目的金额为()。
A.90万元
B.110万元
C.120万元
D.220万元
正确答案是B
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