⑴ 下列关于可转换公司债券的说法或做法中，不正确的是( )。
C
答案解析：
[解析]
企业发行的可转换公司债券，应当在初始确认时将其包含的负债成份和权益成份进行分拆，将负债成份确认为应付债券，将权益成份确认为资本公积，选项A正确；可转换公司债券在进行分拆时，应当对负债成份的未来现金流量进行折现确定负债成份的初始确认金额，选项B正确；企业发行认股权和债券分离交易的可转换公司债券，所发行的认股权确认为一项权益工具的，持有人到期没有行权的，应当在到期时将原计入资本公积(其他资本公积)的部分转入资本公积(股本溢价)，选项C不正确；可转换公司债券的负债成份，在转换为股份前，按照实际利率和摊余成本确认利息费用，按照面值和票面利率确认应付利息，差额作为利息调整，选项D正确。
⑵ 可转换债券是什么含义
你好，可转换债券是一种债券持有人可在约定的时间或者按照约定条件，将持有的债券转换成公司普通股票的债券。如果债券持有人不想转换，则可以继续持有债券，直到偿还期满时收取本金和利息。
【特点】
1.债权性：投资者可以选择持有债券到期，收取本息；
2.股权性：转换成股票之后，原债券持有人就由债权人变成了公司的股东，可参与企业的经营决策和红利分配；
3.可转换性：可转换性是可转换债券的重要标志，债券持有人可以按约定的条件将债券转换成股票。
【缺点】
1.把可转债换股之后，原有的低息优势就不存在了。
2.如果债券持有者没有按预期实现换股，发行公司将承受偿债压力，财务风险加大。
3.如果可转换债券转股时股价上扬，股价高于转换价格，降低公司的股票筹资额
风险揭示：本信息不构成任何投资建议，投资者不应以该等信息取代其独立判断或仅根据该等信息作出决策，不构成任何买卖操作，不保证任何收益。如自行操作，请注意仓位控制和风险控制。
⑶ 英语译中文--请帮忙翻译一下
公牛就会有限公司
本集团的利益，公牛就会有限公司（公牛就会），在过场外证券交易在台湾被摊薄至34.3％，截至2008年12月31日因转换为33.3％，上市公司的车队将可转换在2008财年资本债券。该集团提出了约20万美元稀释收益。主要原因是对贸易及投资所得和减记存货减值损失拨备，公牛就会没有教授在2008财年表。本集团在这联营公司亏损的份额大约为40万美元。
团附属
在2008年，公司注册成立的全资子公司，台湾，串行投资（台湾）有限公司（SITW）。 SITW在台湾收购了300万美元的投资物业。这财产出租给公牛就会。
股本
在2008年度，2000新普通股发行后权证W101220行使。
截至2008财政年度结束时，已发行及全额支付普通股总数为603416823。
继2008年，权证获行使W090206到1.058万新普通股。其余未行使85523745权证W090206失效于2009年2月6日，作为该权证W090206届满的日期。
拟议宣布放弃非承保股
基于603416823现有普通股，截至2008年12月31号，新达120683364股普通股，并发行了约630万美元的现金，最高将提高。该公司计划使用问题的建议权的收益，以减少银行借贷水平和加强现金f劳工场所服务办公室和工作组的资金。
在权利问题上的支持，并表明我的承诺，该集团的前景和CONF登切，我提供了一个不可撤销的承诺，公司将充分我43132785权利认购股份的权利问题的建议下的权利。
内部审计
对于一个集团的控制制度的整体效能更全面的评估，审计委员会认为，内部审计职能应继续外包。在2008财年，李生陈事务所从事这样做就收入，应收款和收款循环，控制内部审计审查开支的控制和付款周期和增值的串行微电子（深圳）有限公司的上海和税务审查北京分公司。
⑷ 国债、企业债 英语怎么说
国债：national debt, public debt；国库券：T-bills(在美国，中期国债：Treasury notes；长期国债：Treasury bonds)
企业债
无担保债券：debentures
次级无担保债券：subordinated debentures
⑸ 可转换债券与不可转换债券的区别
可转换债券是债券的一种，它可以转换为债券发行公司的股票，通常具有较低的票面利率。从本质上讲，可转换债券是在发行公司债券的基础上，附加了一份期权，并允许购买人在规定的时间范围内将其购买的债券转换成指定公司的股票。与其他债券一样，可转换债券也有规定的利率和期限，投资者可以选择持有债券到期，收取本息。债券是社会各类经济主体为筹措资金而向债券投资者出具的，并且承诺按一定利率定期支付利息和到期偿还本金的债权债务凭证。由于债券的利息通常是事先确定的，所以，债券又被称为固定利息证券。
⑹ 翻译成英文，最重要的语法。 急需
bonds
Bonds is government, financial institutions, instrial and commercial enterprises, directly to the society, to raise funds debt issuance, promised investors at certain interest rate according to the agreed terms pay interest and the creditor's rights and debts repaid vouchers. Bonds is the essence of debt certificate. Bonds between buyers and writers is a kind of relationship of creditor's rights debt, issuers namely the debtor, investors (bond holders) namely creditors. Bonds is a kind of securities. The interest is usually e to bonds determined beforehand, so bonds are fixed interest securities (a fixed-income securities). In the financial markets of developed countries and regions, bonds may be listed circulation. Thus, bonds contains the following four meanings: 1. Bond issuer (government, financial institutions, enterprise institution, etc) is funding the borrower; 2. The investors buy bonds are funds lending person; 3. The issuer (the borrower) need at certain periods servicing; 4. Bond is debt certificate, have legal effectiveness. Bonds between buyers and writers is a kind of relationship of creditor's rights debt, issuers namely the obligor, investors (or bond holders) namely creditors. Bonds as a creditor's rights debt obligation, and other securities are same, also be a kind of virtual capital, rather than real capital, it is economy operation of practical application of the real capital certificates. Bonds as an important means of financing and financial tools has the following features: (1) repay sex. Bonds are usually regulation have repaid deadline, the issuer must be repaid according to the agreed terms and pay interest. (2) liquidity. Bonds generally can be in circulation market free transfer. (3) security. Compared with stocks, bonds usually a fixed interest rate. Regulations No direct link with the enterprise performance, income is stable, less risky. In addition, in the enterprise bankruptcy, the holder of a bond holders enjoy priority in stock of enterprise surplus assets claims. (4) revenue. Bond's yield is mainly shown in two aspects: one is invest in bonds can give investors to bring regularly or irregularly interest income: two is investors can use bond price changes, trading bonds earn balance. Bonds sort: divided by issuing subject can be divided into: bond government bonds, financial bonds and company (enterprise) bonds; According to whether have secured with property, bonds may be divided into mortgage bonds and credit bonds. Bonds according to its shape can be classified into physical bonds, proof type bonds, JiZhangShi bonds. Whether by bonds will translate into company stocks, bonds can be divided into convertible bonds and not convert bonds. According to servicing way division can be divided into: zero coupon bonds, fixed rate bonds, floating rate bonds. According to whether can repay ahead, bonds can be divided into callable bonds and not redeem bonds. According to the plan breath way ChanLi bonds, compounding classification: bond, progressive rate bonds. Therefore, common bond has: the government bonds, host bonds, municipal bonds and zero coupon bonds.
Government bonds
Government Bonds (the Government issued subject is oxygen) Government. It refers to the financial department of the government or other agencies to raise money for government bonds issued, the name, including Treasury bills and bonds two kinds big. Issued by the ministry of finance is general Treasury bills, to compensate for fiscal imbalances; Bonds to raise money for the construction of a bond which is issued. Sometimes will both collectively referred to as bonds. Government bonds mainly from two respects inspect properties: first, viewed formally, government bonds is also a kind of securities, it has the general properties bond. Government bonds itself has the denomination, investors invest in government bonds, therefore, can achieve the interest of the government bonds have bonds general features. Second, look from the function, government bonds first is only government compensate for deficit means, but in modern commodity economy condition, government bonds to raise money, has become a government expanded the important means of public spending, and along with the development of financial market, graally have financial goods and credit tools function, and become a national macroeconomic policy, implement macroscopical adjusting control tools. Government bonds are: 1, the characteristics of high safety. 2, liquidity is strong. 3, income is stable. 4, ty-free treatment. Local government Bonds (Local Treasury oxygen), refers to a country of Local government revenue Bonds issued by Local public institutions. Local government bonds generally used for traffic, communication, housing, ecation, hospitals and sewage treatment system construction of local public facilities such as. Local government bonds in the local government is the general tax ability as servicing guarantees.
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【谢谢采纳】
⑺ 债券的英语是bond还是bonds，如果都可以有何区别谢谢
你好同学，债券是政府、企业、银行等债务人为筹集资金,按照法定程序发行并向债权人承诺于指定日期还本付息的有价证券。
它的英文是“bond"，或者是”debenture“。bond和bonds是一个词，bond是单数形式，bonds是复数形式。谢谢。
⑻ 可转换公司债券全称是什么
可转换公司债券的全称为可转换为股票的公司债券，是指发行人依照法定程序发行，在一定期限内依照约定的条件可以转换为股票的公司债券。理解可转换公司债券概念，应该注意以下几点：
首先，可转换公司债券是一种公司债券，与公司债券有共同之处：在可转换公司债券转换为股票之前，其特征和运作方式与公司债券相同，它实际上就是公司债券。如果是附息债券，则按期支付利息：如果可转换公司债券在到期之前没有转换为股票，或者没有全部转换为股票，则这些可转换公司债券如一般意义上的公司债券一样，必须还本付息。并且在还本付息以后，这些可转换公司债券的寿命就宣告结束。
其次，可转换公司债券与一般意义上的公司债券有着明显的区别：一般意义上的公司债券须在一定期限内按照约定的条件还本付息，还本付息全部完成以后，公司债券的寿命即完全结束，而可转换公司债券一旦转换为股票以后，其具有的公司债券特征全部丧失，而代之出现的是股票的特征。
第三，从理论上，可转换公司债券的理论基础既有公司债券理论，也有股票理论。在转换公司债券发行时，主要以公司债券理论为主，也要考虑股票理论：在可转换公司债券转换为股票时，在定价方面既适用公司债券定价理论，也需参考股票定价理论：在转换为股票以后，主要是股票理论。
⑼ 债券用英语怎么说
debenture
certificate
简单点的单词也可以说是BOND采纳时记得勾选一下选项，评价对回答的人是一种鼓励！谢谢