Matching Questions 148. Match each of the following terms with the appropriate definitions. (a) Discount on bonds(b) Callable bonds(c) Annuity(d) Debt-to-equity ratio (e) Sinking fund bonds(f)...

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(1) Bonds that have specific assets of the issuer pledged as collateral.

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(2) A series of equal payments at equal time intervals.

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(3) The amount by which the bond issue (selling) price exceeds the bond par value.

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(4) Bonds that give the issuer an option of retiring them at a stated dollar amount prior to maturity.

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(5) The interest rate specified in the bond indenture.

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(6) The contract between the bond issuer and the bondholder(s) that identifies the rights and obligations of the parties.

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(7) Bonds that require the issuer to create a fund of assets at specified amounts and dates to repay the bonds at maturity.

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(8) The net amount at which bonds are reported on the balance sheet.

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(9) The ratio of total liabilities to total stockholders’ equity.

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(10) The amount by which the bond par value exceeds the bond issue (selling) price