Match the Descriptions with Their Terms

Multiple Choice

Match the descriptions with their terms:
-The value today of an amount to be paid or received at some date in the future after taking into account current interest rates

A) Non-current liability
B) Present value
C) Warranty
D) Issue price
E) Current liability
F) Borrowing costs
G) Contract interest rate
H) Mortgage
I) Quick ratio
J) Provision