AB | |
Bonds not registered. (p. 642) | |
Bond Certificate | A 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 Indenture | A legal record that sets forth the terms of the shortcut issue. (p. 643) |
Bonds | A form of interest-bearing notes payable approve by corporations, universities, and governmental entities. (p. 640) |
Callable Bonds | Bonds that are subject come retirement at a stated dollar amount before maturity in ~ the option of the issuer. (p. 642) |
Capital Lease | A 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 Rate | Rate offered to recognize the lot of attention the borrower pays and also the investor receives. (p. 643) |
Convertible Bonds | Bonds the permit bondholders to convert them into common stock at their option. (p. 642) |
Debenture Bonds | Bonds issued against the basic credit of the borrower. Likewise called unsecured bonds. (p. 642) |
Debt to total Assets Ratio | A solvency measure that indicates the portion of total assets provided by creditors; computed as full debt separated by full assets. (p. 659) |
Face Value | Amount of primary the issuer have to pay in ~ the maturity date of the bond. (p. 643) |
Long-Term Liabilities | Obligations expected to be payment after one year. (p. 640) |
Market attention Rate | The rate investors demand for loaning funds to the corporation. (p. 644) |
Mortgage Bond | A link secured by actual estate. (p. 642) |
Mortgage keep in mind Payable | A long-term keep in mind secured through a mortgage that pledges title to specific assets as protection for a loan. (p. 655) |
Operating Lease | A contractual arrangement giving the lessee momentary use the the property, with ongoing ownership that the building by the issuer. (p. 657) |
Registered Bonds | bonds approve in the surname of the owner. (p. 642) |
Secured Bonds | Bonds the have details assets the the issuer pledged together collateral. (p. 642) |
Serial Bonds | Bonds the mature in installments. (p. 642) |
Sinking Fund | Cash or other assets collection aside to retire debt. (p. 654) |
Sinking fund Bonds | Bonds secured by specific assets collection aside to retire them. (p. 642) |
Straight-Line technique of Amortization | A an approach of amortizing shortcut discount or link premium that allocates the very same amount come interest cost in every period. (p. 648) |
Term Bonds | Bonds the mature at a single specified future date. (p. 642) |
Times attention Earned Ratio | A 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 Bonds | Bonds issued versus the basic credit the the borrower. Also called debenture bonds. (p. 642) |
Effective-Interest technique of Amortization | A 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 Rate | Rate established when bonds are issued the remains consistent in each interest period. You are watching: Bonds that mature at a single specified future date are called See more: Fresh Hen Of The Woods Price Per Pound, Hen Of The Woods (Grifola Frondosa) (p. 664) |
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