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ke zhuan huan zhai quan yu ke jiao huan zhai quan de te dian ji hui ji chu li
Author(s): 
Pages: 118-119
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  可转换债券可交换债券优缺点异同会计处理;
Abstract: 可转换债券和可交换债券在海外发展成熟,在我国发展迅速,本文先简单比较了可转换债券和可交换债券的特性,然后对于这两类债券的会计处理进行了举例说明。
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