Match the items below by entering the appropriate code letter in the space provided.

- A. B. C. D. E. F. G. H. I. J.	Long term liabilities issued against the general credit of the borrower
- A. B. C. D. E. F. G. H. I. J.	Bonds that may be coverted into common stock at the bondholder's option
- A. B. C. D. E. F. G. H. I. J.	Off-balance sheet financing
- A. B. C. D. E. F. G. H. I. J.	The rate investors demand for loaning funds to a corporation.
- A. B. C. D. E. F. G. H. I. J.	Occurs when the contractual rate of interest is less than the market rate of interest.
- A. B. C. D. E. F. G. H. I. J.	A measure of a companys short-term liquidity.
- A. B. C. D. E. F. G. H. I. J.	Produces a periodic interest expense that is the same amount each interest period.
- A. B. C. D. E. F. G. H. I. J.	A measure of a companys solvency.
- A. B. C. D. E. F. G. H. I. J.	Bonds subject to retirement at a stated dollar amount prior to maturity.
- A. B. C. D. E. F. G. H. I. J.	The time that the final payment on a bond is due from the bond issuer.

A.	Maturity date
B.	Times interest earned
C.	Callable bonds
D.	Market interest rate
E.	Straight-line method of amortization
F.	operating leases
G.	convertible bonds
H.	Current ratio
I.	Discount on bonds payable
J.	unsecured bonds