145.Match the following terms with the appropriate definitions. 1. An accounting method for long-term investments in equity when the investor has significant influence over the investee. 2....

145.Match the following terms with the appropriate definitions.

1. An accounting method for long-term investments in equity when the investor has significant influence over the investee. 2. Financial statements that show the financial position, results of operations, and cash flows of all entities under the parent's control, including those of any subsidiaries. 3. Debt and equity securities not classified as trading or held-to-maturity. 4. Investments in equity and debt securities that are not readily convertible to cash or are not intended to be converted to cash in the short term. 5. A measure of operating efficiency, computed as net income divided by average total assets. 6. A company that owns a more than 50% controlling interest in a subsidiary. 7. A corporation controlled by another company when the controlling company owns more than 50% of the investee's voting stock. 8. Change in market value that is not yet realized through an actual sale. 9. Debt and equity securities that a company intends to actively manage and trade for profit. 10. Debt securities that a company intends and is able to hold until maturity.