Examlex
What are the three observable properties of black holes?
Discount on Bonds Payable
The difference between the face value of a bond and its selling price when the bond is sold for less than its face value.
Face Value
The nominal or dollar value printed on a financial instrument, such as a bond or stock certificate, representing its value at issuance.
Journal Entry
A record in accounting that shows a business transaction and its effects on the company's accounts.
Contractual Interest Rate
The agreed-upon rate of interest to be paid on a loan, as stated in the loan contract.
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