Bearer (coupon) Bonds
AB
Bonds not registered. (p. 642)
Bond CertificateA legal record that suggests the name of the issuer, the face worth of the bonds, and such various other data as the contractual interemainder rate and maturity date of the bonds. (p. 643)
Bond IndentureA legal document that sets forth the terms of the bond issue. (p. 643)
BondsA form of interest-bearing notes payable issued by corporations, universities, and governpsychological entities. (p. 640)
Callable BondsBonds that are topic to retirement at a declared dollar amount prior to maturity at the choice of the issuer. (p. 642)
Capital LeaseA contractual plan that transfers significantly all the benefits and risks of ownership to the lescheck out so that the lease is in impact a purchase of the building. (p. 657)
Contractual Interemainder RateRate offered to determine the amount of interest the borrower pays and also the investor receives. (p. 643)
Convertible BondsBonds that permit bondholders to convert them right into widespread stock at their choice. (p. 642)
Debenture BondsBonds issued versus the basic credit of the borrower. Also called unsecured bonds. (p. 642)
Debt to Total Assets RatioA solvency measure that indicates the percent of full assets gave by creditors; computed as total debt separated by total assets. (p. 659)
Face ValueAmount of primary the issuer should pay at the maturity day of the bond. (p. 643)
Long-Term LiabilitiesObligations expected to be paid after one year. (p. 640)
Market Interest RateThe price investors demand also for loaning funds to the corporation. (p. 644)
Mortgage BondA bond secured by real estate. (p. 642)
Mortgage Note PayableA long-term note secured by a mortgage that pledges title to particular assets as security for a loan. (p. 655)
Operating LeaseA contractual setup offering the lescheck out short-term use of the residential or commercial property, via continued ownership of the residential or commercial property by the issuer. (p. 657)
Registered Bondsbonds issued in the name of the owner. (p. 642)
Secured BondsBonds that have particular assets of the issuer pledged as collateral. (p. 642)
Serial BondsBonds that mature in installments. (p. 642)
Sinking FundCash or other assets collection aside to retire debt. (p. 654)
Sinking Fund BondsBonds secured by specific assets collection aside to retire them. (p. 642)
Straight-Line Method of AmortizationA strategy of amortizing bond discount or bond premium that allocates the very same amount to interest expense in each duration. (p. 648)
Term BondsBonds that mature at a single mentioned future day. (p. 642)
Times Interest Earned RatioA solvency measure that shows a company"s ability tomeet interemainder payments, computed by dividing earnings before revenue taxes and interest cost by interemainder cost. (p. 659)
Unsecured BondsBonds issued versus the basic credit of the borrower. Also called debenture bonds. (p. 642)
Effective-Interemainder Method of AmortizationA approach of amortizing bond discount or bond premium that outcomes in regular interest cost equal to a consistent percent of the carying worth of the bonds. (p. 664)
Effective-Interest RateRate establimelted as soon as bonds are issued that stays consistent in each interest duration.


You are watching: Bonds that mature at a single specified future date are called


See more: What Is The Name Of The Policy Outlining Procedures To Combat Dumpster Diving?

(p. 664)
*