ACCOUNTING PRINCIPLES MATCH VOCABULARY

1 MATCH | 1) Bond 2) Trading Securities 3) Convertible Bond 4) Cost Method 5) Equity Method 6) Face Value 7) Mortgage Bond 8) Held to Maturity Debt Securities 9) Sinking Bond 10) Unsecure Bond a) Debt certicate issued by a government agency or corporation that guarantees the payment of principal plus interest on a specic future date. b) This fund is created by the issuer of the bond when the payment of this with cash is guaranteed. c) No property is used to guarantee the bond. d) Main e) The investment is recorded at cost and the investor recognizes the proportion of the Net Income of the corporation that issued the shares. f) The investment is recorded at cost and income is recognized only when the cash income is received. 9) Bonds guaranteed with real property (real state) h) Bonds that can be converted into common shares. D They are bought for resale in the near future and make a short-term prot. j) Debt Securities that the investor intends to retain until the expiration date