可转换债券的转换价值。转换价值是可转换债券实际转换时按转换成普通股的市场价格计算的理论价值，等于每股普通股的市价乘以转换比例。 -Conversion value of convertible bonds. Conversion value is the actual conversion of convertible bonds converted into common stock by the market prices of the theoretical value is equal