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1、wiL96536_ch14_542-5831/28/0615:51Page571Chapter14Long-TermLiabilities571Lease(p.567)Parvalueofabond(p.544)Serialbonds(p.557)Marketrate(p.547)Pensionplan(p.569)Sinkingfundbonds(p.557)Mortgage(p.556)Premiumonbonds(p.550)Straight-linebondamortization(p.548)Off-balance-sheetfinancing(p.568)Registe
2、redbonds(p.557)Termbonds(p.557)Operatingleases(p.567)Securedbonds(p.557)Unsecuredbonds(p.557)MultipleChoiceQuizAnswersonp.583mhhe.com/wildFAP18eMultipleChoiceQuizzesAandBareavailableatthebook’sWebsite.1.Abondtradedat9712meansthat:d.$800,000.a.Thebondpays9712%interest.e.$400,000.b.Thebondtrades
3、at$975per$1,000bond.4.Acompanyissued5-year,5%bondswithaparvalueofc.Themarketrateofinterestisbelowthecontractrateofin-$100,000.Thecompanyreceived$95,735forthebonds.Usingterestforthebond.thestraight-linemethod,thecompany’sinterestexpenseford.Thebondscanberetiredat$975each.thefirstsemiannualinter
4、estperiodis:e.Thebond’sinterestrateis212%.a.$2,926.50.2.Abondholderthatownsa$1,000,6%,15-yearbondhas:b.$5,853.00.a.Therighttoreceive$1,000atmaturity.c.$2,500.00.b.Ownershiprightsinthebondissuingentity.d.$5,000.00.c.Therighttoreceive$60permonthuntilmaturity.e.$9,573.50.d.Therighttoreceive$1,900
5、atmaturity.5.Acompanyissued8-year,5%bondswithaparvalueofe.Therighttoreceive$600peryearuntilmaturity.$350,000.Thecompanyreceivedproceedsof$373,745.3.Acompanyissues8%,20-yearbondswithaparvalueofInterestispayablesemiannually.Theamountofpremium$500,000.Thecurrentmarketrateforthebondsis8%.Theamorti
6、zedforthefirstsemiannualinterestperiod,assumingamountofinterestowedtothebondholdersforeachsemian-straight-linebondamortization,is:nualinterestpaymentis:a.$2,698.a.$40,000.b.$23,745.b.$0.c.$8,750.c.$20,000.d.$9,344.e.$1,484.BC,DSuperscriptletter()denotesassignmentsbasedonAppendix14B(14C,14D).Di
7、scussionQuestions1.Whatisthemaindifferencebetweenabondandashareof11.Whatistheissuepriceofa$2,000bondsoldat9814?What1stock?istheissuepriceofa$6,000bondsoldat1012?2.Whatisthemaindifferencebetweennotespayableand12.Describethedebt-to-equity
