Examlex
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Face Value
The nominal value printed on a bond or other financial instrument, independent of its market value.
Bonds Payable
A financial accounting term that refers to the outstanding debts a company owes to holders of its bond securities, due for repayment at some future date.
Premium
An amount paid for an insurance policy or the amount by which a bond or stock's price exceeds its face value.
Journal Entry
A record in financial accounting that documents a business transaction in the accounting records.
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