甲上市公司(以下简称甲公司)经批准于20×1年1月1日以50400万元的价格(不考虑相关税费)发行面值总额为50 000万元的可转换债券。 该可转换债券期限为5年，票面年利率为3%。自20×2年起，每年1月1日付息。自 20×2年1月1日起，该可转换债券持有人可以申请按债券面值转为甲公司的普通股(每股面值1元)，初始转换价格为每股10元，不足转为1股的部分以现金结清。

其他相关资料如下：

(1) 20×1年1月1日，甲公司收到发行价款50 400万元，所筹资金用于某机器设备的技术改造项目。该技术改造项目于20×1年12月31日达到预定可使用状态并交付使用。

(2) 20×2年1月1日，该可转换债券的50%转为甲公司的普通股，相关手续已于当日办妥；未转为甲公司普通股的可转换债券持有至到期，其本金及最后一期利息一次结清。

假定：

①甲公司对债券的溢价采用直线法摊销；

②每年年末计提债券利息和摊销溢价；

③20×1年该可转换债券借款费用的80%计入该技术改造项目成本；

④不考虑其他相关因素。

要求：

编制甲公司20×2年1月1日与可转换债券转为普通股有关的会计分录。

Health officials in western Siberia are to begin in slaughter of thousands of birds today after identifying Russia’s first outbreak of a bird flu strain that can be fatal in humans. Doctors in neighboring Kazakhstan have also (1) that a 19-year-old poultry worker (2) admitted to hospital with (3) of bird flu, only to be diagnosed (4) double pneumonia.
The H5N1 strain of avian (5) has killed 60 people (6) 2fib in Vietnam, Thailand, Cambodia and Indonesia, but has rarely been found in birds or humans (7) Asia.
Health officials (8) that HSN1 is infecting migrating birds, which could spread the (9) into Europe. Earlier this year China registered the first outbreak of H5N1 (10) wild birds, some of which (11) to breeding grounds in Siberia. These birds could come (12) contact with others flying to Europe and North America.
Russia’s (13) began in the Novosibirsk (14) , about 1,750 miles (15) of Moscow in the Asian part of Russia, early last month, but the veterinary service (16) the virus only last week. Valery Mikheyev, the chief sanitary doctor of Novosibirsk, said that teams had been (17) the (18) birds and supervising the slaughter in13 (19) villages. He said, "The state of (20) of the inhabitants of these areas gives (21) cause for alarm. Up to 6,000 people are being (22) per day.
The virus seems to have (23) only private farms that let (24) mix with wild birds. Further outbreaks were registered in the Omsk and Altai regions, but the strain had (25) to be determined, Russia’s Emergency Situations Ministry said.