========Stock options and warrants affect the diluted EPS calculation by changing the ________.

======Before computing the gain or loss on the early extinguishment of bonds payable, the company must amortize any discount or premium up to the retirement date. true or false

====When bonds are issued at par, the market rate is equal to the stated rate. true or false

======Bonds that do not pay cash interest are referred to as zero-coupon bonds. true or false

=====______ preferred stock shares allow the shareholder to convert his shares to common shares at a predetermined rate or exchange ratio.

=======The initial journal entry to record an equity-classified award of stock options increases stockholders' equity on the balance sheet. true or false

=======For lessors of sales-type leases, cost of goods sold is equal to the carrying value of the leased asset less the present value of any unguaranteed residual asset plus any deferred initial direct costs paid by the lessor. true or false

===After identifying a lease, both the lessee and the lessor are required to separate the various lease and nonlease components and allocate consideration to these components. true or false

==Preferred shares are generally voting and pay a fixed dividend. true or false