Can I create a daily check list on SharePoint, for example:
Check list items A, B, C, D, E up to 20 items.
For each item I will check if it's done and add comments. At the end I will create a report.
How can I create that?
Your requirements are lacking detail. You can easily create a custom list with the check list items a, b, c, d, etc as tick box (i.e. Yes/No data types) columns. Then, each day create a new item in the list and tick off the columns as desired.
I have a hunch, though, that you want something more complex, like if "a" has been ticked yesterday, it needs to be ticked again automatically today, or, each day an item needs to be generated automatically, or some such.
So, if a simple list as per the above suggestion does not satisfy your need, you will have to prepare a much more comprehensive brief of the desired functionality.