Match Each Definition with the Correct Term Below

question 25

Multiple Choice

Match each definition with the correct term below.
-Held-to-maturity securities

• A)Debt or equity securities bought and held principally for the purpose of being sold in the near term.
• B)The method of accounting for the ownership of more than 20 percent of another company's voting stock.
• C)Debt or equity securities that do not meet the criteria for either trading or held-to-maturity securities.
• D)A single set of financial statements for both the parent company and the subsidiary company.
• E)Companies that have expanded by establishing or buying foreign subsidiaries.
• F)The method of recording available-for-sale securities that initially records securities at cost and thereafter periodically adjusts for changes in market value by using an allowance account.
• G)The currency in which the consolidated financial statements are presented.
• H)Debt securities that management intends to hold until their maturity date.
• I)The investing company in a parent-subsidiary relationship.
• J)Making use of inside information for personal gain.

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Definitions:

Trademarks

Symbols, names, or phrases legally registered or established by use as representing a company or product.

Auto Parts

Components and systems used in the manufacture and repair of automobiles, both OEM (original equipment manufacturer) parts and aftermarket parts.

Consumers

Individuals or groups who purchase goods or services for personal use and not for manufacture or resale.

Securities Fraud

A form of white-collar crime that involves deceptive practices in the stock and commodities markets.