一、问题的提出可转换公司债券是一种兼有普通债券和期权特征的特殊证券。可转换公司债券在发行以及转换为股份之前,应按一般债券进行处理。当可转换公司债券持有人行使转换权利,将其持有的债券转换为股份或资本时,应按账面价值结转。可转换公司债券账面价值与转换的股份面值的 First, the issue raised Convertible corporate bonds is a combination of ordinary bonds and options characteristics of special securities. Convertible bonds should be treated as ordinary bonds before they are issued and converted into shares. When the convertible corporate bondholders exercise their conversion rights and convert the bonds they hold into shares or capital, they should be carried forward at the book value. The book value of the convertible corporate bonds and the converted face value of the shares