Accounting 2A - Unit 3 (1-6) Flashcards


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1

obligation to repay money

debt

2

If a corporation requests a bank loan for $300,000 and receives approval for $150,000 with a rate of 10% for 20 years, $150,000 represents the _____.

principal

3

If a corporation requests a bank loan for $300,000 and receives approval for $150,000 with a rate of 10% for 20 years, 20 years represents the _____.

term

4

If a corporation requests a bank loan for $300,000 and receives approval for $150,000 with a rate of 10% for 20 years, 10% represents the _____.

interest

5

Based on amortization schedules, _____ interest from each monthly payment is paid at the beginning of the loan.

more

6

Defaulting on a loan can cause _____.

higher interest rates on future loans and disapprovals on future loans

7

contractual debt instruments with secured interest payments and a promise to repay the principal within a specific period of time

bonds

8

the principal or face-value of a bond

par value

9

The bond rating with the most risk is _____.

Poor/Junk

10

The bond rating with the least risk is _____.

Excellent

11

If a corporate bond sells at $500 par value, with a 10% annual coupon rate and a 20-year maturity, what is the bond’s principal?

$500

12

The bonds sold on the primary market are the company’s _____ issuance.

first

13

The first issuance of bonds are sold on the _____ market.

primary

14

Bonds sold among investors are sold on the ____.

secondary market

15

Secondary bond market sales are among _____.

investors

16

a share or percentage owned in a corporation

stock

17

Common stockholders have _____.

voting privileges

18

Preferred stockholders have _____.

guaranteed dividend privileges

19

selling stock to raise capital

equity financing

20

the process of private corporations issuing stock for the first time

initial public offering

21

The stable dividend policy provides a _____.

fixed, regular dividend each period

22

The constant dividend policy provides a _____.

dividend solely based on earnings

23

Which stock exchange offers the largest selection of publicly traded stock?

NYSE

24

Which stock exchange offers lower fees to list stock and experience in online trading?

NASDAQ

25

The buying and selling of stock is also called _____.

trading