Match the Following Bond and Long-Term Liability Related Terms to the Appropriate

question 138

Multiple Choice

Match the following bond and long-term liability related terms to the appropriate definition.
-Bonds that may be redeemed or retired before their specified due date.

• A)Long-term liability
• B)Face value
• C)Debenture bonds
• D)Serial bonds
• E)Callable bonds
• F)Face rate of interest
• G)Market rate of interest
• H)Bond issue price
• I)Premium
• J)Discount
• K)Effective interest method of amortization
• L)Carrying value
• M)Gain or loss on redemption

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Definitions:

Performance Appraisal

Performance appraisal is the systematic evaluation of employees' job performance and productivity to understand their abilities for further growth and development within an organization.

Goals

Targets, objectives, or outcomes that an individual, group, or organization aims to achieve.

Forced-Distribution Method

The forced-distribution method involves grouping employees into predefined frequencies of performance ratings.

Performance Ratings

Assessments of an employee's job performance, often used for feedback, development, and decisions about promotions or raises.