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2.T.F. Bonds that are sold at a premium will have their yield rate lower than the coupon rate. 3. T.F. Bonds that are sold at

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2.T.F. Bonds that are sold at a premium will have their yield rate lower than the coupon rate. 3. T.F. Bonds that are sold at oar have both the contractual and the coupon rate equal. 4. T.F. There are three ways in which the premium or discount on bonds are amortized. 5.T.F. When using an effective interest method for amortizing bonds discount, the interest expense is usually higher than the coupon cash payment. 6. T. F. The general journal entries for payment of bonds at maturity are similar for both bonds sold at premium and discount. 7. T. F. When bonds are retired before maturity and there is a gain, the gain is reported as part of income from discontinued operations in income statement. 8. The Common Stockholders have the following rights, EXCEPT: a. Right to dividends when they are declared b. Right to elect directors and to establish corporate policies C. Pre-emptive right over dividend payments d. All of the above e. None of the above. 9.T.F. Authorized Capital of a corporation is the total common or preferred shares that it can issue as stated in its corporate charter. 10 T F The legal canital of a corporation is the equity interest of shareholders that cannot be 2.T.F. Bonds that are sold at a premium will have their yield rate lower than the coupon rate. 3. T.F. Bonds that are sold at oar have both the contractual and the coupon rate equal. 4. T.F. There are three ways in which the premium or discount on bonds are amortized. 5.T.F. When using an effective interest method for amortizing bonds discount, the interest expense is usually higher than the coupon cash payment. 6. T. F. The general journal entries for payment of bonds at maturity are similar for both bonds sold at premium and discount. 7. T. F. When bonds are retired before maturity and there is a gain, the gain is reported as part of income from discontinued operations in income statement. 8. The Common Stockholders have the following rights, EXCEPT: a. Right to dividends when they are declared b. Right to elect directors and to establish corporate policies C. Pre-emptive right over dividend payments d. All of the above e. None of the above. 9.T.F. Authorized Capital of a corporation is the total common or preferred shares that it can issue as stated in its corporate charter. 10 T F The legal canital of a corporation is the equity interest of shareholders that cannot be

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