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3. The carrying amount equals Bonds Payable minus the discount amount or
A. Minus the per amount
B. Plus half the discount amount
C. Plus the premium amount
D. Minus the premium amount
4. The Premium on Bonds Payable account is added to the Bonds Payable account, so it’s called a/an ___ account
A. Premium
B. Aspect
C. Contra
D. Adjunct
11. At the end of a/an ___ lease, the lessee will return the asset to the lessor.
A. Incomplete
B. Capital
C. Operating
D. Transferring
19. Interest and dividends earned during the period are reported on the income statement for which marketable securities ?
A. Available-for-sale securities B. Held-to -maturity securities C. Trading securities
D. All types of securities
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