Match each of the following terms with their descriptions below by inserting the correct letter.

A.Line of credit

B.Promissory note

C.Financial leverage

D.P/E ratio

E.Residual value

F.Legal capital

G.Face value

H.Separation of duties

1.Number of shares issued multiplied by the par value

2.Portion of an asset's acquisition cost that a company expects to recover when it disposes of the asset

3.An unconditional promise to pay a definite sum of money on demand or at a future date

4.Meaning no one person should authorize transactions, handle assets, and keep records of assets

5.Market price per share / Earnings per share

6.Trading on equity

7.Par value

8.When a company borrows funds from a bank to finance its current operations