Examlex
What is the difference between the realistic view and the idealistic view of the family as it relates to family theory?
Premium On Bonds
The amount by which the market value or sale price of a bond exceeds its face value, indicating that the bond was sold for more than its original issue price.
Contra Account
An account used in accounting to reduce the value of a related account; it has a balance opposite to the normal account balance.
Par Value
The face value of a bond or the stock value stated in the corporate charter, which may differ from its market value.
Carrying Value
The book value of an asset on a company's balance sheet, calculated as the original cost minus accumulated depreciation.
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