请问老师，这个20题怎么理解，balance sheet exposure 怎么理解呢，看答案有的说是net asset,有的说是net monetary
20.
If the US dollar were chosen as the functional currency for Acceletron in 2007, Redline could reduce its balance sheet exposure to exchange rates by:
A.
selling SGD30 million of fixed assets for cash.
B.
issuing SGD30 million of long-term debt to buy fixed assets.
C.
issuing SGD30 million in short-term debt to purchase marketable securities.
