Chapter 14

Intermediate II Chapter 14 Flashcards

-School or sanitary districts, municipalities, or other local taxing bodies that receive money through a special levy frequently use serially maturing bonds. -Method for computing bond amortization. Under the straight-line method, companies amortize Intermediate II Chapter 14 Flashcards a constant amount each year. -Although the FASB recommends the effective-interest method, companies may use a straight-line method if the results obtained are not materially different from those produced by the effective-interest method.

Rather than keeping notes about grammar and so on in a separate file or on paper, I keep it in my flashcard deck. Destroying the deck would destroy the dictionary. In theory, of course, it would be possible to keep the old deck as a dictionary only, but in practice, keeping two major decks for learning Chinese is bound to create problems.

Bond Issue Costs Are Amortized Over The Life Of The Bond. (True/false)

Many more ppl are susceptible to diseases that have a __ basis- a genetic component plus a significant environmental influence. Heart disease, diabetes, cancer, etc. are many other diseases are __.

The Covenants And Other Terms Of The Agreement Between The Issuer Of Bonds And The Lender Are Set Forth In The Bond ____.

-Issuing company must -Arrange for underwriters. -Obtain SEC approval of the bond issue, undergo audits, and issue a prospectus. -If a company holds a debt security to maturity, it does not compute any gains or losses; the carrying amount will equal the maturity (face) value of the bond. -If a company extinguishes debt prior to maturity, it must calculate any gain or loss from extinguishment and report such gain or loss in net income. -Bond issues that mature in installments.

At the molecular level, the two alleles are __; both normal and abnormal hemoglobins are made in heterozygotes. If untreated, most kids with __ die before 5. But daily doses of antibiotics to prevent infection, gentle pounding on the chest to clear mucus from clogged airways, and other preventive treatments can prolong life.

Mortgage notes payable are payable in full at maturity or in installments. Mortgage notes payable are always reported as a long-term liability. the present value of the debt instrument must be approximated using an imputed interest rate. A debt instrument with no ready market is exchanged for property whose fair market value is currently indeterminable. it should not be recorded on the books of either party until the fair market value of the property becomes evident.

Intermediate II Chapter 14 Flashcards

Long-term Debt That Matures Within One Year And Is To Be Converted Into Stock Should Be Reported As:(current/non-current)

Bond printing costs and legal fees are known as bond ____ costs. Bonds arise from a contract known as a bond _____. As noncurrent and accompanied with a note explaining the method to be used in its liquidation.

Intermediate II Chapter 14 Flashcards

THe inheritance of characters determined by a single genes deviates from __ patterns when alleles are not completely __ or __, when a particular gene has more than two __, or when a single gene produces multiple __. – an infection that develops during the course of a hospital stay and was not present at the time the patient was admitted. a disease with symptoms that are intermediate between acute and chronic. The difference between the effective interest and the interest paid __________ the existing liability. Periodic interest is the __________ times the __________ during the __________.

On January 1, 2007, General Bell Corp. issued at 97 bonds with a par value of Intermediate II Chapter 14 Flashcards $800,000, due in 20 years. It incurred bond issue costs totaling $16,000.

Interest Expense (Effective Rate * Outstanding Balance) Discount On Bonds (Difference) Cash (Stated Rate * Face Amount)

the board of directors of the entity receiving the property should estimate a value for the property that will serve as a basis for the transaction. the directors of both entities involved in the transaction should negotiate a value to be assigned to the property. is the same total amount as straight-line interest expense over the term of the bonds. exceed what it would have been had the effective-interest method of amortization been used.

Bonds that are not recorded in the name of the bondholder are called ____ bonds. The stated interest rate is unreasonable. The stated face Intermediate II Chapter 14 Flashcards amount of the note is materially difference from the current cash sales price for similar items or from current fair value of the note.

What Are Two Other Terms For A Coupon Rate?

It is important to understand that an allele is not termed __ because it somehow subdues a reessive allele. When a dominant allele coexists with a recessive allele in a __, they do not actually interact at all. It is in the pathway from genotype to phenotype that __ and __ come into play. Another variation on dominance relationships between alleles is called __; in this variation, the two alleles both affect the phenotype in separate, distinguishable ways.

Human antibody to this protein protects mice against pneumococcal infection and may protect humans against pneumococcal colonization. The Binax® test detects pneumococcal cell wall polysaccharide in the urine of approximately 75% of patients who have bacteremic pneumococcal pneumonia and a lower percentage of those with pneumonia without bacteremia. Soft tissue infections Intermediate II Chapter 14 Flashcards occur, especially in persons who have connective tissue diseases or HIV infection. Pneumococcal endocarditis is seen once or twice per decade at a large tertiary care hospital; most infections involve previously normal heart valves, and the disease tends to be rapidly progressive and severe. pneumoniae is the most common cause of sporadic bacterial meningitis.

Periodic Interest Is The __________ Times The __________ During The __________.

Intermediate II Chapter 14 Flashcards

These cells are proliferating rapidly enough to allow karyotyping to be carried out immediately. This rapid analysis is an advantage over __, in which the cells must be cultured for several weeks before karyotyping. Another advantage of __is that it can be performed as early as the 8-10th week of pregnancy. However it is not suitable for tests requiring amniotic fluid. Recently, medical scientists have developed methods for isolating fetal cells that have excaped into the mother’s blood.

Intermediate II Chapter 14 Flashcards

Is A Mortgage Payable A Long-term Liability?

-Extension of the maturity date of the face amount of the debt. -Reduction of the face amount of the debt. -Reduction or deferral of any accrued interest. -No interest rate is stated, or -The stated interest rate is unreasonable, or -The face amount is materially different from the current cash price for the same or similar items or from the current fair value of the debt instrument. Unamortized bond issue costs are treated as a deferred charge and amortized over the life of the debt.

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