Match the following terms with the appropriate definitions. A. Equity method B. Available-for- sale securities C. Subsidiary D. Long-term investments E. Parent company F. Return on total assets G. Consolidated financial statements H. Held-to-maturity securities I. Trading securities J. Unrealized gain (loss) ___ (1) Investments in that are not readily convertible to cash or are not intended to be converted to cash in the short term. ___ (2) A corporation controlled by another company when the controlling company owns more than 50% of the investees voting stock. ___ (3) Change in fair value that is not yet realized through an actual sale. ___ (4) Financial statements that show the financial statements of all entities under the parents control, including all subsidiaries. ___ (5) A company that owns more than 50% controlling interest in a subsidiary. ___ (6) Debt investments not classified as trading or held-to-maturity securities. ___ (7) Debt securities that a company intends and is able to hold until maturity. ___ (8) Debt investments that a company actively buys and sells for profit. ___ (9) A measure of financial performance, computed as net income divided by average total assets. ___ (10) An accounting method for long-term investments in equity securities with significant influence..

1. Match the following terms with the appropriate definitions. A. Equity method B. Available-for-
sale securities C. Subsidiary D. Long-term investments E. Parent company F. Return on total
assets G. Consolidated financial statements H. Held-to-maturity securities I. Trading securities J.
Unrealized gain (loss) ___ (1) Investments in that are not readily convertible to cash or are not
intended to be converted to cash in the short term. ___ (2) A corporation controlled by another
company when the controlling company owns more than 50% of the investees voting stock. ___
(3) Change in fair value that is not yet realized through an actual sale. ___ (4) Financial
statements that show the financial statements of all entities under the parents control, including
all subsidiaries. ___ (5) A company that owns more than 50% controlling interest in a subsidiary.
___ (6) Debt investments not classified as trading or held-to-maturity securities. ___ (7) Debt
securities that a company intends and is able to hold until maturity. ___ (8) Debt investments that
a company actively buys and sells for profit. ___ (9) A measure of financial performance,
computed as net income divided by average total assets. ___ (10) An accounting method for
long-term investments in equity securities with significant influence.