Examlex
The ____________________ is a label that identifies a field in a data source.
Premium on Bonds Payable
The amount by which the sale price of a bond exceeds its face value, representing additional cost to the issuer over the bond's life.
Bonds Payable
Long-term debt securities issued by a company to investors, indicating a promise to pay the principal amount at a specified maturity date along with periodic interest payments.
Journal Entry
A record of a financial transaction within a company's accounting system, indicating the affected accounts and their respective debit or credit amounts.
Interest Rate
The percentage charged on borrowed money or paid to the lender for the use of their money.
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