| 关于可转换公司债券会计处理的思考 |
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| 引用本文： | 张振.关于可转换公司债券会计处理的思考[J].华中科技大学学报(社会科学版),2000,14(3):89-91. |
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| 作者姓名： | 张振 |
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| 作者单位： | 中南民族学院管理学院!湖北武汉430074 |
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| 摘 要： | 可转换公司债券是一种具有多重属性的金融工具，因而关于可转换债券在会计处理上的定位也存在多样化看法。文章从可转换债券的定位问题出发，在分析了可转换债券的现行会计处理的及其不足的基础上，从可转换债券为混合金融工具定位角度，对可转换债 会计处理进行了坦步探讨并一一些改进想法。
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| 关 键 词： | 会计处理 可转换债券 帐面价值法 市价法 |
Thought on the Accounting Treatment of Convertible Bonds |
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| ZHANG Zhen.Thought on the Accounting Treatment of Convertible Bonds[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2000,14(3):89-91. |
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| Authors: | ZHANG Zhen |
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| Abstract: | Since convertible bonds belong to one of the multi property financial instruments, there are so many opinions about its position in the field of accounting treatment. This essay starts from the position of convertible bonds, based on the analysis of convertible bonds about its current accounting treatment and the disadvantages of this kind of treatment, makes a further discussion and puts forward some improving opinions about the accounting treatment of convertible bonds from the angle of viewing convertible bonds as a compound financial instrument. |
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| Keywords: | convertible bonds call option compound financial instruments accounting treatment |
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