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. Current ratio
B. Debenture bonds
C. Bond indenture
D. Premium on bonds payable
E. Discount on bonds payable
F. Effective-interest method of amortization
G. Straight-line method of amortization
H. Bonds
I. Debt to assets ratio
J. Current liability
_____ 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. Occurs when the contractual interest rate is less than the market interest rate.
_____ 4. Produces a periodic interest expense equal to a constant percentage of the carrying value of the bonds.
_____ 5. Produces a periodic interest expense that is the same amount each interest period.
_____ 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.