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The Herlitzka Company, a U.S. multinational firm, has a 100% stake in a Swiss subsidiary. The U.S. dollar (USD) has been determined to be the functional currency. All the common stock of the subsidiary was issued at the beginning of the year and the subsidiary uses the weighted-average inventory cost-flow assumption. In addition, the value of the SF is as follows:

Beginning of year $0.5902

Average throughout the year $0.6002

End of year $0.6150

The SF-based balance sheet and income statement data for the Swiss subsidiary are as follows:

Accounts receivable = 3,000

Inventory = 4,000

Fixed assets = 12,000

Accounts payable = 2,000

Long-term debt = 5,000

Common stock = 10,000

Retained earnings = 2,000

Net income = 2,000

The total value of net monetary assets is equal to:

A. 12,000 SF.
B. 3,000 SF.
C. -4,000 SF.

答案解析：

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Monetary assets and liabilities include cash, A/R, A/P and Long-term debt. Hence, net monetary assets is equal to 3,000 − (2,000 + 5,000) = -4,000 SF.
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