可转换公司债券属于混合债券,它是指企业发行的可转换为股票的债券。我国发行的可转换公司债券是以记名式无纸化方式发行的。可转换公司债券期限一般为3至5年。我国股票发行方式采取按面值发行股票或溢价发行股票等方式。与股票发行方式不同,可转换公司债券可折价发行、溢价发行,也可按面值发行。本文拟就可转换公司债券的核算谈一点粗浅看 Convertible corporate bonds are hybrid bonds, which refer to bonds issued by companies that can be converted into shares. The convertible corporate bonds issued in our country are issued in paperless manner. Convertible corporate bonds are generally three to five years. China’s stock issuance method to issue shares by par value or issue shares at a premium. Unlike stock issuance, convertible corporate bonds may be issued at a discount, issue at a premium, or be issued at par. This article intends to talk about convertible corporate bonds to talk about a little superficial look