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181. ________________ bonds have specific assets of the issuing company pledged as collateral. 182. _______________ bonds are bonds that are scheduled for maturity on one specified date. 183. ________________ bonds are bonds that mature at more than one date, often in a series, and thus are usually repaid over a number of periods. 184. ______________________ bonds reduce a bondholder's risk by requiring the issuer to create a fund of assets set aside as specified amounts and dates to repay the bonds at maturity.

1 85.Bonds payable to whoever holds them are called ___________ bonds. 186. _______________________ bonds can be exchanged for a fixed number of shares of the issuing corporation's common stock. 187. _____________________ bonds have an option exercisable by the issuer to retire them at a stated dollar amount prior to maturity. 188.The legal document identifying the rights and obligations of both the bondholders and the issuer is called the 189.An ______________________________is an obligation requiring a series of payments to the lender. 1 90.When applying equal total payments to a note, with each payment the amount applied to the note principal _____________while the interest expense for the note ______________ .

191. The _____________concept is the idea that cash paid (or received) in the future has less value now than the same amount of cash paid (or received) today.

192.An_______________ is a series of equal payments a

193.A ______________________ is a contractual agreem employer to provide benefits (payments) to employees after they retire. 194. _________________________ leases are short-term risks and rewards of ownership.

195. ____________________ leases are long-term or nonc substantially all risks and rewards of ownership to the lessee.

196.Return on equity __________________ when the expect than the rate of interest on the bonds used to finance the asset acquisition. 197.Bonds issued in the names and addresses of their holders are 198.The______________________ ratio is used to assess 1 99.The rate of interest that borrowers are willing to pay and lenders are willing to accept for a particular bond and its risk level is the of interest.

200.The ______________________________method of amort the total bond interest expense to each interest period.