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Bond Interest
The periodic payment made by bond issuers to bondholders, usually expressed as a percentage of the face value of the bond.
Adjusting Entry
An accounting entry made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Face Value
The nominal value or dollar value printed on a bond, stock, or other financial instrument, indicating its worth at maturity.
Bonds Issued
Long-term debt securities sold by a corporation or government to investors to raise capital, with the obligation to pay interest and repay principal at a specified date.
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