分离交易的可转换公司债券是我国证券市场的创新产品,自证监会2006年5月公布的《上市公司证券发行管理办法》中提出了分离交易的可转换公司债券概念后,分离交易的可转换公司债券就受到市场的热切关注,多家上市公司纷纷提出发行分离式可转债的申请,并成功发行。本文拟对分离交易可转换债券的会计处理进行分析和探讨。 Separation of trading of convertible corporate bonds is an innovative product of China’s securities market. Since the Securities Regulatory Commission released the Measures for the Management of the Issuance of Listed Companies in May 2006, the concept of convertible corporate bonds with separate transactions has been proposed. The convertible corporate bonds Corporate bonds were enthusiastic about the market. A number of listed companies filed for the issuance of separate convertible bonds and successfully issued them. This article intends to analyze and discuss the accounting treatment of the convertible bond transaction.