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Fill in the Blanks
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1

A series of annual payments at equal time intervals is called an .
2

A written promise to pay an amount identified as par value, along with interest at a stated annual amount, and usually issued in denominations of $1,000, is called a .
3

A document containing bond specifics such as the issuer's name, the bonds' par value, the contract interest rate, and the maturity date is called the bond .
4

The contract between the bond issuer and the bondholders is called the bond .
5

The amount that the bond issuer agrees to pay at maturity and the amount on which interest payments are based is called the face amount, face value, or value
6

The interest rate specified in the bond indenture is called the coupon rate, stated rate, nominal rate, or the rate.
7

Another term for unregistered bonds is bonds.
8

Bonds owned by investors whose names and addresses are recorded by the issuing company are called bonds.
9

Bonds that can be exchanged by the bondholders for a fixed number of shares of the issuing company's common shares are called bonds.
10

Bonds that give the issuer an option of retiring them at a stated dollar amount prior to maturity are called bonds.
11

Bonds that have interest coupons attached to their certificates are called bonds.
12

Bonds that have specific assets of the issuing company pledged as collateral are called bonds.
13

Bonds that mature at different dates with the result that the entire debt is repaid gradually over a number of years are called bonds.
14

Bonds that require the issuing company to make deposits to a separate pool of assets are called bonds.
15

Bonds that are backed only by the issuer's general credit standing are called bonds.
16

Bonds that are scheduled for payment (mature) at a single specified date are called bonds
17

The interest rate that borrowers are willing to pay and that lenders are willing to earn for a particular bond at its risk level is called the rate.
18

The difference between the par value of a bond and its lower issue price, and which arises when the contract rate is lower than the market rate, is called the on bonds payable.
19

The difference between the par value of a bond and its higher issue price, which arises when the contract rate is higher than the market rate, is called the on bonds.
20

Bonds with a face value of $1,000,000 which were issued at a bond discount of $13,000 have a bond amount of $987,000.
21

The interest method is a method that allocates interest expense over the life of a bond in a way that yields a constant rate of interest.
22

The - method of interest allocation is a method that allocates an equal amount of interest to each accounting period in the life of bonds.
23

An note is an obligation requiring a series of periodic payments to the lender.
24

A is a legal agreement that protects a lender by giving the lender the right to be paid out of the cash proceeds from the sale of the borrower's specific assets identified in the agreement.
25

The unsecured bonds are also called .
26

bonds give the purchaser an option of retiring them at the stated dollar amount prior to maturity.
27

A lease that gives the lessee the risks and benefits normally associated with ownership is called a lease.
28

The offering of bonds to the public is called .
29

Bonds principal is paid at a specified future date called the date of the bond.







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