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Match each of the terms with appropriate definition The net amount at which bonds are reported on the balance sheet. > The rate that borrowers
Match each of the terms with appropriate definition The net amount at which bonds are reported on the balance sheet. > The rate that borrowers are willing to pay and lenders are willing to accept. The ratio of total liabilities to total stockholders' equity. > The contract between the bond issuer and the bondholder(s) that identifies the rights and obligations of the parties. The amount by which the bond issue (selling) price exceeds the bond par value. > The amount by which the bond par value exceeds the bond issue (selling) price. Bonds that have specific assets of the issuer pledged as collateral. > Bonds that require the issuer to set aside assets to pay the debt. Bonds that give the issuer an option of retiring them at a stated dollar amount before maturity. 1. Discount on Bonds Payable 2. Callable bonds 3. Market rate 4. Debt-to-equity ratio 5. Sinking fund bonds 6. Secured bonds 7. Carrying value 8. Premium on bonds 9. Bond indenture 10. Contract rate
Match each of the terms with appropriate definition
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