可转换债券核算方法分析

Analysis on Business Accounting of Transferable Bond

随着市场经济的发展 ,可转换债券已开始被企业用作一种筹集资金的方法。但在账务处理中是否应反映转换权 ,一直存在分歧 ,试图通过各种账务处理方法的理论依据、优缺点进行对比分析 。

Along with developing of market economy transferable b ond has been used by enterprises as a way of collecting capital.But conflict alw ays exists on whether transferable right should be feflected in financing.This p aper attempts to definite a reasonable financing operating process by contrastiv ely analyzing the academic gist of all kinds financing disposing method and thei r advantages and disadvantages?