Match Each Definition with the Correct Term Below

Multiple Choice

Match each definition with the correct term below.
-Available-for-sale securities

A) Debt or equity securities bought and held principally for the purpose of being sold in the near term.
B) The method of accounting for the ownership of more than 20 percent of another company's voting stock.
C) Debt or equity securities that do not meet the criteria for either trading or held-to-maturity securities.
D) A single set of financial statements for both the parent company and the subsidiary company.
E) Companies that have expanded by establishing or buying foreign subsidiaries.
F) The method of recording available-for-sale securities that initially records securities at cost and thereafter periodically adjusts for changes in market value by using an allowance account.
G) The currency in which the consolidated financial statements are presented.
H) Debt securities that management intends to hold until their maturity date.
I) The investing company in a parent-subsidiary relationship.
J) Making use of inside information for personal gain.