Match the Items Below by Entering the Appropriate Code Letter

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. Capital lease
E. Discount on bonds payable K. Operating lease
F. Effective-interest method of amortization L. Registered bonds
_____ 1. A contractual arrangement which is in effect a purchase of property.
_____ 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 contractual arrangement that gives the lessee temporary use of property.
_____ 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.