【单选题】【消耗次数：1】
下列项目中，关于资产负债表中净资产类项目 “期末余额”栏的内容及填列方法，说法借误的是（ ）。
①
“财政补助结转”项目反映事业单位滚存的财补助结转资金
②
“事业基金”项目,反映事业单位期末拥有的非限定用途的净资产
③
“专用基金”项目，反映事业单位按规定设置或提取的具有专门用途的净资产
④
“非财政补助结余”项目，反映事业单位自年初至报告期末累计实现的非财政补助结余弥补以前年度经营亏损前的余额
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【判断题】
资产负债表反映事业单位在某一特定日期全部资产、负债和净资产的情况。本表“年初余额”栏内各项数字，应当根据上年年末资产负债表“期末余额”栏内数字填列。
①
正确
②
错误
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