Question
1) The relationship between time and money. A dollar received today is worth more than a dollar promised at some time in the future. Time
1) The relationship between time and money. A dollar received today is worth more than a dollar promised at some time in the future.
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| Time Value Of Money |
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| Long Term Liabilities |
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| Debt to asset ratio |
|
| Contractual Interest Rate |
2) Obligations expected to be paid more than one year in the future.
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| Time Value of money |
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| Times interest earned |
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| Long Term Liabilities |
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| Bond Certificate |
3) The difference between the face value of a bond and its selling price, when the bond is sold for less than its face value.
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| Discount On Bond |
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| Sinking Funds Bonds |
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| Bond Certificate |
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| Premium (on a bond) |
4) Investments that are readily marketable and intended to be converted into cash within the next year or operating cycle, whichever is longer.
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| Parent company |
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| Short term investment (marketable securities) |
|
| controlling interest |
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| Investment portfolio |
5) A company in which more than 50% of its stock is owned by another company.
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| Subsidiary (affiliated) company |
|
| Market to market |
|
| Debt Investment |
|
| Investment Portfolio |
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Accounting Principles
Authors: Jerry Weygandt, Paul Kimmel, Donald Kieso
11th Edition
111856667X, 978-1118566671
