可转换公司债券是发行人依照法定程序发行,在一定期限内依照约定的条件可以转换为股票的公司债券。作为一项复合金融工具,其会计处理不同于普通公司债券,最大的特点是在 Convertible corporate bonds issued by the issuer in accordance with legal procedures within a certain period of time in accordance with the agreed terms can be converted into shares of corporate bonds. As a composite financial instrument, its accounting is different from ordinary corporate bonds, the most important feature is that