会计审计词汇英汉对照 很全

会计审计词汇 审计词汇英汉对照 A ability to continue as a going concern 持续经营能力acceptability 可接受性，可接受程度acceptable level of detection risk 检查风险的可接受水平acceptance of engagement 接受委托accepting the engagement for the first time 首次接受委托access to asset 对资产的接触according to 根据依据依照account balance 账户余额account for 对……进行会计处理，核算；解释accounting 会计，会计学accounting advisory serve 会计咨询服务accounting firm会计师事务所accounting information 会计信息，会计资料accounting period会计期间accounting policies会计政策accounting professional bodies 会计职业组织，会计职业团体accounting records会计记录accounting responsibility会计责任accounting service会计服务accounting standards 会计准则Accounting Standards for Business Enterprises企业会计准则accounting system会计系统accounting treatment会计处理accuracy准确性，精确性additional audit procedures追加审计程序addressee 收件人，收信人Administration of State-owned Assets (the～)国有资产管理局administrative laws and regulations行政法规adverse impact不利影响，负面影响adverse opinion反对意见advisory group咨询组，顾问组agency fee代理费，代理费用aggregate总计，合计为……alternation of document and record变造文件和记录alternative audit procedures替代审计程序，备选审计程序amend修改，修订amortisation摊销analytical capacity分析能力analytical procedures 分析性程序annual financial statements 年度会计报表，年度财务报表appendix附录，附表applicable适用的applicable laws and regulations适用的法规application systems应用系统apply consistently一贯地执行，一贯地实施appropriate适当的，合适的；征用，挪用appropriate authorization适当的授权appropriateness of audit evidence审计证据的适当性approval批准，核准assertion (会计报表上的)认定；确认assessed level of control risk对控制风险的评估，控制风险的评估水平asset资产，财产asset restructuring资产重组assignment of duties职责的划分assistant助理，助理人员associated company联属公司，联营公司association联合，结合；协会，社团assumption假设，假定at a given date在某一特定时日attestation鉴证，公证attestation service鉴证服务audit adjustment审计调整audit areas审计领域audit conclusion审计结论audit effectiveness审计效果audit efficiency审计效率audit engagement letter审计业务约定书audit evidence审计证据audit fee审计费audit files审计档案audit findings审计中发现的事项audit implementation stage 审计实施阶段audit mark审计标识audit materiality审计重要性audit method审计方法audit objective审计目标，审计目的audit of financial statements会计报表审计，财务报表审计audit opinion审计意见audit period被审计期间，被审计年度audit plan审计audit planning编制审计计划，制定审计计划，审计计划audit planning stage审计计划阶段audit procedure审计程序audit programme审计程序表，具体审计计划audit report审计报告audit report with a disclaimer of opinion拒绝表示意见审计报告audit report with a qualified opinion有保留意见的审计报告audit report with an adverse opinion否定意见的审计报告audit report with dual dates双重日期审计报告audit reporting stage审计报告阶段audit responsibility审计责任audit results审计结果audit risk审计风险audit sampling审计抽样audit sampling techniques审计抽样方法，审计抽样技术audit strategies审计策略audit summary审计总结，审计小结audit team审计小组audit test审计测试audit trail审计轨迹audit work审计工作audit working paper审计工作底稿audited financial statement审计会计报表，已审计财务报表Auditing Guidelines (the～)审计指南auditing standards审计准则audit-oriented working paper (审计)业务类工作底稿authorisation授权authorisation of transaction交易的授权availability可获得性 B balance余额；差额；平衡balance sheet资产负债表bank银行bank account银行账户，银行户头bank statement银行对账单barter transaction易货交易，以物换物交易basis of audit审计依据basis of preparation (会计报表的)编制基础book of account账目，账簿borrowing借款，贷款，借债branch分支，分支机构，分店brought forward (账户余额等的)承上年，承上期，承上页budget预算building建筑物；大楼business conditions业务情况，经营情况business licence (企业等的)营业执照business relation业务关系审计与内部控制 Audit and Internal Review>词汇表（372词）2007-09-25 02:21:15 来源:网络收集 作者:不详ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词） 序号 英语 汉语 1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款挂牌 6 accounts receivable 应收账款 7 accruals listing 应计项目挂牌 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 年老的分析（法,学）研究 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误 16 appointment ethics 任命伦理学 17 appointment 任命 18 associated firms 联合的坚挺 19 association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA） 20 assurance engagement 保证债务 21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计（查帐）员的抚养责任 40 auditors report 审计报告 41 authority attached to ISAs 代理权附上到国际砂糖协定 42 automated working papers 自动化了工作文件 43 bad debts 坏账 44 bank 银行 45 bank reconciliation 银行对账单,余额调节表 46 beneficial interests 受益权 47 best value 最好的价值 48 business risk 经营风险 49 cadbury committee cadbury 委员会 50 cash count 现金盘点 51 cash system 兑现系统 52 changes in nature of engagement 改变债务的性质上 53 charges and commitments 费用和评论 54 charities 宽大 55 tom walls tom 墙壁 56 chronology of an audit 一审计的年代表 57 CIS application controls CIS 申请控制 58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 59 client screening 委托人甄别 60 closely connected 接近地连接 61 clubs 俱乐部 62 communications between auditors and management 通讯在审计（查帐）员和经营之间 63 communications on internal control 内部控制上的通讯 64 companies act 公司法 65 comparative financial statements 比较财务报表 66 comparatives 比较的 67 competence 能力 68 compilation engagement 编辑债务 69 completeness 完整性 70 completion of the audit 审计的结束 71 compliance with accounting regulations 符合～的作法会计规则 72 computers assisted audit techniques （CAATs） 计算器援助的审计技术 （CAATs） 73 confidence 信任 74 confidentiality 保密性 75 confirmation of accounts receivable 应收帐款的查证 76 conflict of interest 利益冲突 77 constructive obligation 建设的待付款 78 contingent asset 或有资产 79 contingent liability 或有负债 80 control environment 控制环境 81 control procedures 控制程序 82 control risk 控制风险 83 controversy 论战 84 corporate governance 公司治理,公司管制 85 corresponding figures 相应的计算 86 cost of conversion 转换成本,加工成本 87 cost 成本 88 courtesy 优待 89 creditors 债权人 90 current audit files 本期审计档案 91 database management system （DBMS） 数据库#管理# （数据管理系统） 92 date of report 报告的日期 93 depreciation 折旧,贬值 94 design of the sample 样品的 95 detection risk 检查风险 96 direct verification approach 直接核查法 97 directional testing 方向的抽查 98 directors emoluments 董事酬金 99 directors serve contracts 董事服务合约 100 disagreement with management 与经营的不一致 101 disclaimer of opinion 拒绝表示意见 102 distributions 分销,分派 103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序 105 due care 应有关注 106 due skill and care 到期的技能和谨慎 107 economy 经济 108 education 教育 109 effectiveness 效用,效果 110 efficiency 效益,效率 111 eligibility / ineligibility 合格 / 无被选资格 112 emphasis of matter 物质的强调 113 engagement economics 债务经济学 114 engagement letter 业务约定书 115 error 差错 116 evaluating of results of audit procedures 审计手序的结果评估 117 examinations 检查 118 existence 存在性 119 expectations 期望差距 120 expected error 预期的错误 121 experience 经验 122 expert 专家 123 external audit 独立审计 124 external review reports 外部的评论报告 125 fair 公正 126 fee negotiation 费谈判 127 final assessment of control risk 控制风险的确定评定 128 final audit 期末审计 129 financial statement assertions 财政报告宣称 130 financial 财务 131 finished goods 产成品 132 flowcharts 流程图 133 fraud and error 舞弊 134 fraud 欺诈 135 fundamental principles 基本原理 136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对 （牛犬等的）疥癣的一般报告 138 going concern assumption 持续经营假设 139 going concern 持续经营 140 goods on sale or return 货物准许退货买卖 141 goodwill 商誉 142 governance 统治 143 greenbury committee greenbury 委员会 144 guidance for internal auditors 指导为内部审计员 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality 款待 148 human resources 人力资源 149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 153 IAPS 1005 the special considerations in the audit of small entities在小的个体审计中的IAPS 1005特别的考虑 154 IAS 2 inventories 信息家电 2 库存 155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件 156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师 157 income tax 所得税 158 incoming auditors 收入审计（查帐）员 159 independent estimate 独立的估计 160 ineligible for appointment 无被选资格的为任命 161 information technology 信息技术 162 inherent risk 固有风险 163 initial communication 签署通讯 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors 内部审计师 170 internal control evaluation questionnaires （ICEQs） 内部控制评价调查表 171 internal control questionnaires （ICQs） 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment 内部的评论转让 174 international audit and assurance standards board （IAASB） 国际的审计和保证登船 （IAASB） 175 international auditing practice statements （IAPSs） 国际的审计实务声明 （IAPSs） 176 international federation of accountants （IFAC） 国际会计师联合会 （IFAC） 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 文件编制 180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑 182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治 183 isa 300 planning isa 300 计划编制 184 isa 310 knowledge of the business 企业的 isa 310 知识 185 isa 320 audit materiality 审计重要性 186 isa 400 accounting and internal control isa 400 会计和内部控制 187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织 188 isa 500 audit evidence 审计证据 189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 190 isa 510 external confirmations isa 510个外部的查证 191 isa 520 analytical procedures 分析性程序 192 isa 530 audit sampling 审计抽样 193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计 194 isa 560 subsequent events 期后事项 195 isa 580 management representations 管理当局声明书 196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 197 isa 620 using the work of an expert isa 620 使用专家的工作 198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告 199 isa 710 comparatives isa 710个比较的 200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表 202 isas and rss isas 和 rss 203 joint monitoring unit 连接检验单位 204 knowledge of the entitys business 个体的企业知识 205 law and regulations 法和规则 206 legal and regulations 法定权利和规则 207 legal obligation 法定义务,法定责任 208 levels of assurance 保险程度,保障水平 209 liability 负债 210 limitation on scope 审计范围限制 211 limitation of audit 审计的提起诉讼的限期 212 limitations of controls system 控制系统的提起诉讼的限期 213 litigation and claims 诉讼和赔偿 214 litigation 诉讼 215 loans 借款,贷款 216 long term liabilities 长期负债 217 lowballing vt. 向(顾客)虚报低价 218 management 管理 219 management integrity 经营完整 220 management representation letter 管理当局声明书 221 marketing 推销,营销,市场学 222 material inconsistency 决定性的前后矛盾 223 material misstatements of fact 重大误报 224 materiality 重要性 225 measurement 计量 226 microcomputers 微型计算器 227 modified reports 变更报告 228 narrative notes 叙述证券 229 nature 性质 230 negative assurance 消极保证 231 net realizable value 可实现净值 232 non-current asset register 非本期的财产登记 233 non-executive directors 非执行董事 234 non-sampling risk 非抽样风险 235 non-statutory audits 目标 236 objectivity 客观性 237 obligating event 负有责任事件 238 obligatory disclosure 有拘束的揭示 239 obtaining work 获得工作 240 occurrence 出现 241 on-line computer systems （与主机）联机计算器系统 242 opening balances 期初余额 243 operational audits 经营审计,作业审计 244 operational work plans 操作上的工作计划 245 opinion shopping 意见购物 246 other information 其他的信息 247 outsourcing internal audit 支援外包的内部核数 248 overall review of financial statements 财务报表的包括一切的评论 249 overdue fees 超储未付费 250 overhead absorption 管理费用分配 251 periodic plan 定期的计划 252 permanent audit files 永久审计档案 253 personal relationships 个人的亲属关系 254 planning 计划编制 255 population 抽样总体 256 precision 精密 257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定 259 prepayments 预付款项 260 presentation and disclosure 提示和揭示 261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近 263 procedures 程序 264 procedures after accepting nomination 程序过程在接受提名之后 265 procurement 采购 266 professional duty of confidentiality 保密的职业责任 267 projection of errors 错误的规划 268 provision 备抵,准备 269 public duty 公共职责 270 public interest 公众利益 271 publicity 宣传 272 purchase ledger 购货分类账 273 purchases and expenses system 买和费用系统 274 purchases cut-off 买截止 275 put on enquiry 询价上的期货买卖 276 qualified opinion 保留意见 277 qualifying disclosure 合格揭示 278 qualitative aspects of errors 错误的性质上的方面 279 random selection 随机选择 280 reasonable assurance 合理保证 281 reassessing sampling risk 再评价抽样风险 282 reliability 可靠性 283 remuneration 报酬 284 report to management 对经营的报告 285 reporting 报告 286 research and development costs 研究和开发成本 287 reservation of title 保留 288 reserves 准备,储备 289 revenue and capital expenditure 岁入和资本支出 290 review 评论 291 review and capital expenditure 评论和资本支出 292 review 评论 293 review engagement 复阅债务 294 rights 认股权 295 rights and obligations 认股权和待付款 296 rights to information 对信息的认股权 297 risk and materiality 风险和重要性 298 risk-based approach 以风险为基础的方式 299 romalpa case romalpa 个案 300 rotation of auditor appointments 审计（查帐）员任命的循环 301 rules of professional conduct 职业道德守则 302 sales cut-off 销售截止 303 sales system 销售（货）制度 304 sales tax 销售税,营业税 305 sales 销售,销货 306 sample size 样本量 307 sampling risk 抽样风险 308 sampling units 抽样单位 309 schedule of unadjusted errors 未调整的错误表 310 scope and objectives of internal audit 内部核数的范围和目标 311 segregation of duties 职责划分 312 service organization 服务组织 313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系 314 small entity 小的个体 315 smaller entities 比较小的个体 316 sole traders 个体营业者 317 sources of knowledge 知识的根源 318 specimen letter on internal control 内部控制上的样本证书 319 stakeholders 赌款保存人 320 standardised working papers 标准化工作文件 321 statement 1:integrity,objectivity and independence 声明 1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 323 statement 3: advertising,publicity and obtaining professional work声明3:广告法(学),宣传和获得专业性工作 324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变 325 statistical sampling 统计抽样 326 statutory audit 法定审计 327 statutory books 法定卷册 328 statutory duty 法定责任 329 stewardship 总管的职务 330 strategic plan 战略性计划 331 stratification 分层 332 subsequent events 期后事项 333 substantive procedures 实词程序过程 334 substantive tests 实质性测试 335 sufficient appropriate audit evidence 充分的适当审计证据 336 summarising errors summarising 错误 337 sundry accruals 杂的应计项目 338 supervision 监督 339 supervisory and monitoring roles 监督的和检验角色 340 suppliers statements 供应商的声明 341 system and internal controls 系统和内部的控制 342 systematic selection 系统选择法 343 systems-based approach 以系统为基础的方式 344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿 346 terms of the engagement 债务的条件 347 tests of control 控制的证人 348 the AGM 周年大会 349 the board 委员会 350 three Es 三 Es 351 timing 定时 352 tolerable error 可容忍误差 353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训 356 treasury 国库,库房 357 TRUE 真实 358 turnbull committee turnbull 委员会 359 ultra vires 越权 超越权限 360 uncertainty 不确定性 361 undue dependence 未到（支付）期的未决 362 unqualified audit report 无条件的审计报告 363 unqualified report 无条件的报告 364 using the knowledge 使用知识 365 using the work of an expert 使用专家的工作 366 valuation 计价，估价 367 value for money 现金（交易）价格 368 voluntary disclosure 自愿披露 369 wages and salaries 工资，薪金 370 wages system 工资系统 371 work in progress 在产品 372 working papers 工作底稿 会计科目英汉对照 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investment - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumables 材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processing material 委托代销商品 Consignment-out 受托代销商品 Consignment-in 分期收款发出商品 Goods on installment sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Adamancies from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable - Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends conv