Match the items below by entering the appropriate code letter in the space provided

Match the items below by entering the appropriate code letter in the space provided.

          A.    Serial bonds                                                      G.    Straight-line method of amortization

          B.    Debenture bonds                                              H.    Bonds

         C.    Bond indenture                                                 I.      Debt to total assets ratio

         D.    Premium on bonds payable                             J.     Current liability

          E.    Discount on bonds payable                              K.    Current ratio

          F.    Effective-interest method of amortization        L.     Registered bonds

_____   1.  A debt that can reasonably be expected to be paid from current assets.

_____   2.  A legal document that sets forth the terms of a bond issue.

_____   3.  Bonds that mature in installments.

_____   4.  Produces a periodic interest expense equal to a constant percentage of the carrying value of the bonds.

_____   5.  Bonds issued in the name of the owner.

_____   6.  A form of interest-bearing notes payable used by corporations.

_____   7.  Occurs when the contractual interest rate is greater than the market interest rate.

_____   8.  Unsecured bonds issued against the general credit of the borrower.

_____   9.  A measure of a company's liquidity.

_____ 10.  A solvency measure that indicates the percentage of assets provided by creditors.

_____ 11.  Occurs when the contractual interest rate is less than the market interest rate.

_____ 12.  Produces a periodic interest expense that is the same amount each interest period.