Jan 20 (Reuters) - U.S. stocks opened near record highs on Wednesday, as Joe Biden prepared to take charge as U.S. President, while Netflix jumped after saying it will no longer need to borrow billions of dollars to finance its TV shows and movies. The Nasdaq Composite rose 145.4 points, or 1.10%, to an all-time high of 13342.548 at the opening bell. The Dow Jones Industrial Average rose 87.00 points, or 0.28%, at the open to 31017.54. The S&P 500 rose 17.30 points, or 0.46%, at the open to 3816.22. (Reporting by Medha Singh in Bengaluru; Editing by Shounak Dasgupta)