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is a contra-liability that is deducted from bonds payable on the balance sheet; it is the difference between the face value of the bond and its selling price when the selling price is less than the face (par) value.
is an adjunct-liability that is added to bonds payable on the balance sheet; it is the difference between the face value of the bond and its selling price, when the selling price is more than the face (par) value.
is the use of borrowed funds to increase earnings.
are bonds issued for an amount less than the face value of the bond. This happens when the market rate of interest is greater than the bond´s stated rate of interest.
are the amount of cash the bond issuer collects from the bondholders when the bonds are issued.
A is an interest-bearing, long-term note payable issued by corporations, universities, and governmental agencies.
are obligations that have some uncertainty in the amount, such as the cost to honor a warranty.
are bonds issued for an amount more than the face value of the bond. This happens when the market rate of interest is less than the bond´s stated rate of interest.
is the combination of debt and equity that a firm uses to finance its business.
is a chart that shows the amount of principal and the amount of interest that make up each payment of a loan.
