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Flashcards

Accounting Chapter 10

Ryan Page English 7 cards

Cards in this deck (7)

  1. 1The Bond PrincipalThe amount payable at the maturity of the bond and on which the periods cash interest payments are computed
  2. 2Face ValueAnother name for bond principal or the maturity amount of a bond
  3. 3Par ValueAnother name for principal or the principal amount of the bond
  4. 4The Coupon RateThe rate of cash interest per period stated in the bond contract
  5. 5DebentureAn unsecured bond; no assets are specifically pledged to guarantee repayment
  6. 6Callable BondMay be called for early refinement at the option of the issuer
  7. 7Convertable BondMay be converted to other securities of the issuer

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Flashcards on Accounting Chapter 10 , created by Ryan Page on 26/11/2016.
Created by
Ryan Page · Nov 2016
Updated
Nov 27, 2016
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