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谈可转换债券及其帐务处理李北雁《公司法》第一百七十二条规定：“上市公司经股东大会决定可以发行可转换为股票的公司债券，并在公司债券募集办法中规定具体的转换办法。”随着我国市场经济体制的形成．现代企业制度的确立，公司的筹资渠道和筹资方式的多样化，公司发行...
On convertible bonds and their accounts Li Beiyan “Company Law” Article 172: “The listed company may be issued by the shareholders’ meeting may be converted into shares of corporate bonds and the provisions of the company bonds to provide specific Conversion approach. ”With the formation of China’s market economy system. The establishment of modern enterprise system, the company’s financing channels and the diversification of financing, the company issued ...