Bond issue costs have the effect of

a. decreasing a bond discount.
b. increasing a bond premium.
c. decreasing the effective interest rate.
d. decreasing a bond premium.


D

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Mandatorily redeemable preferred stock dividends are reported as interest expense on the income statement.

Answer the following statement true (T) or false (F)

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A company accounts for the correction of a material error of a past period that it discovers in the current period as

A) a retrospective accounting change. B) an adjustment to the current period. C) a prospective adjustment. D) a prior period restatement.

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distinctive sign which identifies certain goods or services are those produced or provided by a specific person or enterprise is a/an:

a. Copyright b. Trademark c. Patent d. Tag

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The First Amendment limits:

a. police from searching a private home without a warrant and due process b. Congress from making certain laws restricting freedom of speech c. race and sex discrimination d. unequal taxes on in-state and out-of-state businesses e. Congress from restricting the right to bear arms

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