九、负债核算的主要区别(一)发行可转换公司债券的核算可转换公司债券是指发行人依照法定程序发行、在一定期间内依据约定的条件可以转换成股份的公司债券。可转换公司债券既有债券的性质,又有股票的性质。债券持有者在转换期间内行使转换权利,将债券转换为股份,则债券持有者成为企业的股东,享受股东的权利;债券持有者在转换期间内未 IX. Major differences in liability accounting (I) Accounting for issuing convertible corporate bonds Convertible corporate bonds refer to corporate bonds issued by the issuer in accordance with legal procedures and convertible into shares according to the agreed conditions for a certain period of time. Convertible corporate bonds both the nature of the bond, but also the nature of the stock. Bondholders exercise conversion rights during the conversion period to convert the bonds into shares, and the bondholders become the shareholders of the enterprise and enjoy the rights of the shareholders. During the conversion period, the bondholders are not