题目内容：
房地产开发企业用于建造商品房的土地使用权，在资产负债表中应列示的项目为（ ）。
A．存货 B．固定资产
C．无形资产
D．投资性房地产
参考答案：
答案解析：
单选题：房地产开发企业用于建造商品房的土地使用权，在资产负债表中应列示的项目为（ ）。
- 题目分类：初级会计实务
- 题目类型：单选题
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B．固定资产
C．无形资产
D．投资性房地产
B．固定资产
C．无形资产
D．投资性房地产
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