Create an account
promissory notes that require the issuer to make a series of payments consisting of both interest and principal
if an issuer sells a bond at a date other than an interest payment date
the buyers normally pay the issuer the purchase price plus any interest accrued since the prior interest payment date
bonds that have an option exercisable by the issuer to retire them at stated dollar amount prior to maturity are known as
a discount on bands payable
occurs when a company issues bonds with a stated (coupon) rate less than the market rate
the right of common shareholders to protect their proportionate interest in a corporation by having the first opportunity to buy additional proportionate shares of common stock issued by the corporation is called a
the total amount of stock that a corporation's charter allows it to issue is referred to as
a company issues 7%preferred stock with $100 par value. its current market price is $150. this means that
the amount of the dividend is $7 per year per preferred share
generally consists of a company's cumulative net income less any net losses and dividends declared since its inception
the annual amount of cash dividends distributed to common shareholders relative to the common stock's market value is the
book value per share
reflects the value per share if a compnay is luquidated at balance sheet amounts
a corporation's distribution of additional shares of its own stock to its stockholders without the receipt of any payment in return is called
the ability to meet short term obligations and to efficiently generate revenues is called
liquidity and efficiency
industry standards for financial statement analysis
are set by the financial performance and condition of the company's industry
the comparison of a company's financial condition's and performance across time is known as
the comparison of a company's financial condition and performance to a base amount is known as
comparative financial statements in which each amount is expressed as a percentage of a base amount are called
common-size comparative statements
dividing accounts receivable by net sales and multiplying the result by 365 is the
days' sale uncollected
dividing ending inventory by cost of goods sold and multiplying the results by 365
days' sales in inventory
Please allow access to your computer’s microphone to use Voice Recording.
Having trouble? Click here for help.
We can’t access your microphone!
Click the icon above to update your browser permissions and try again
Reload the page to try again!Reload
Press Cmd-0 to reset your zoom
Press Ctrl-0 to reset your zoom
It looks like your browser might be zoomed in or out. Your browser needs to be zoomed to a normal size to record audio.
Please upgrade Flash or install Chrome
to use Voice Recording.
For more help, see our troubleshooting page.
Your microphone is muted
For help fixing this issue, see this FAQ.
Star this term
You can study starred terms together