Examlex
A charged particle is generally called an ion or electrolyte.
Discount on Bonds Payable
The difference when a bond is issued for less than its face value, which affects the interest expense over the bond's life.
Par Value
The face value of a bond or stock, representing the amount that will be returned to the holder at maturity, often used as a legal face value for stocks.
Installment Note
A debt instrument that requires a series of periodic payments of both principal and interest until the debt is paid in full.
Journal Entry
A record in the books of accounts that documents a financial transaction, showing the debit and credit effects.
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