摘要
上市公司在筹集资金的过程中 ,可以采用发行可转换公司债券方式筹集资金。依据可转换公司债券相关理论问题完成公司债券的转换 。
s: The stock-holding corporations can issue transferable bonds to collect their funds. By studying the theoretical problems, they can finish transferring their bonds and make the accounting operations accordingly.
关键词
可转换债券
转换价格
会计处理
transferable bonds
transferring price
accounting operation
