Bonds Payable Flashcards

1
Q

Bonds issued at a discount

A

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2
Q

Unamortized balance of discount

A

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3
Q

Bonds issued at a premium

A

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4
Q

Bonds issued at face amount

A

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5
Q

Bonds issued at face amount with transaction cost

A

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6
Q

Bonds issued at a discount with transaction cost

A

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7
Q

Straight-line vs. Effective interest method

A

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8
Q

Issuance of bonds between interest payment dates

A

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9
Q

Issue price of bonds

A

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10
Q

Retirement of bonds prior to maturity

A

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11
Q

Serial bonds

A

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12
Q

Zero-coupon bonds

A

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13
Q

Redeemable preference shares

A

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14
Q

Convertible bonds

A

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15
Q

Bonds with share warrants

A

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16
Q

Asset swap

17
Q

Equity swap

18
Q

Modification of terms

19
Q

Waiver or cancellation by the creditor