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The principle of an eye for an eye
Journal Entry
A record in the accounting journal that represents a business transaction, including information on debits and credits to various accounts.
Sale of Bonds
The process by which a corporation or government issues bonds to investors in order to raise capital.
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the bond's face value.
Market Rate
The prevailing interest rate available in the marketplace for investments of a similar nature and risk.
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