Bearer (coupon) Bonds
Bonds not registered. (p. 642)
Bond CertificateA legal file that suggests the surname of the issuer, the face value that the bonds, and such other data as the contractual attention rate and also maturity date of the bonds. (p. 643)
Bond IndentureA legal record that sets forth the terms of the shortcut issue. (p. 643)
BondsA form of interest-bearing notes payable approve by corporations, universities, and governmental entities. (p. 640)
Callable BondsBonds that are subject come retirement at a stated dollar amount before maturity in ~ the option of the issuer. (p. 642)
Capital LeaseA contractual arrangement that transfers considerably all the benefits and also risks of ownership to the lessee so that the lease is in effect a purchase of the property. (p. 657)
Contractual attention RateRate offered to recognize the lot of attention the borrower pays and also the investor receives. (p. 643)
Convertible BondsBonds the permit bondholders to convert them into common stock at their option. (p. 642)
Debenture BondsBonds issued against the basic credit of the borrower. Likewise called unsecured bonds. (p. 642)
Debt to total Assets RatioA solvency measure that indicates the portion of total assets provided by creditors; computed as full debt separated by full assets. (p. 659)
Face ValueAmount of primary the issuer have to pay in ~ the maturity date of the bond. (p. 643)
Long-Term LiabilitiesObligations expected to be payment after one year. (p. 640)
Market attention RateThe rate investors demand for loaning funds to the corporation. (p. 644)
Mortgage BondA link secured by actual estate. (p. 642)
Mortgage keep in mind PayableA long-term keep in mind secured through a mortgage that pledges title to specific assets as protection for a loan. (p. 655)
Operating LeaseA contractual arrangement giving the lessee momentary use the the property, with ongoing ownership that the building by the issuer. (p. 657)
Registered Bondsbonds approve in the surname of the owner. (p. 642)
Secured BondsBonds the have details assets the the issuer pledged together collateral. (p. 642)
Serial BondsBonds the mature in installments. (p. 642)
Sinking FundCash or other assets collection aside to retire debt. (p. 654)
Sinking fund BondsBonds secured by specific assets collection aside to retire them. (p. 642)
Straight-Line technique of AmortizationA an approach of amortizing shortcut discount or link premium that allocates the very same amount come interest cost in every period. (p. 648)
Term BondsBonds the mature at a single specified future date. (p. 642)
Times attention Earned RatioA solvency measure that shows a company"s capacity tomeet attention payments, computed by splitting income prior to income taxes and also interest cost by attention expense. (p. 659)
Unsecured BondsBonds issued versus the basic credit the the borrower. Also called debenture bonds. (p. 642)
Effective-Interest technique of AmortizationA method of amortizing link discount or link premium that results in periodic interest expense equal to a continuous percentage the the carying worth of the bonds. (p. 664)
Effective-Interest RateRate established when bonds are issued the remains consistent in each interest period.

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(p. 664)