TB MA Qu. 9-199 (Static) Match the following: Match the following

TB MA Qu. 9-199 (Static) Match the following: Match the following: Descriptions 1. The rate quoted in the bond contract used to calculate the cash payments for interest. 2. Arrangement by which an asset's owner provides another party the right to use the asset for a specified period of time. 3. Total liabilities divided by total stockholders' equity; measure a company's risk. 4. The true interest rate used by investors to value a bond. 5. The issue price is below its face amount. 6. Amount to record a lease asset and lease liability at the beginning of the lease period. 7. Provides a summary of the cash interest payments, interest expense, and changes in carrying value for debt instruments. 8. The issue price is above its face amount. 9. Ratio that compares interest expense with income available to pay those charges. 10. An investment fund used to set aside money to be used to pay debts as they come due. Terms