四大会计师事务所之一尽职调查所需资料清单-中英文对照

1、 Project Information Request ) and As of 审阅对象 工会计及税务料清单截止 年 月 日The following is for of certain of _(the references to or “Target refer to of or entities of the Group). The “historical period to is defined the _, and _ (“Fiscal_ _, _and and _ months ended _, _and _ (“Interim _ and Thus, the historica

2、l has _ separate within Please this IRL three I. Financial and II. and III. Discussion Items.以下为对_以下简称贵集团；倘提及“贵公司或“阅对象指贵集团任何子公 司或法定实进行的务、经营税务各方面的审阅 , 所需由贵公司备的资料单。以下及之 “历史期间是指截至 年、 年 年 月 日之年度下简称 “ 、 及 财政度以及截至 年及 年 月 日止个月期间“_ 及_ _期。因此，历史期间包括_ _独立期间请注意资清单 包括三个局：财务会计；税务3讨论项。I. 财及会General 综合1. audited fi

3、nancial statements of the Group for _.贵集团及各团公司_ _、_ _ 及_财政年度已审计财报表。2. Confidential information the Group.贵集团之商方案书。3. unaudited financial of Group and Companies for 贵集团及各团公司历期间每月经审计的财务报表。4. Assistance in gaining access to name of s Year working papers of Group 协助获取 _ 计师名称为贵集团及各集团公司进行 _ 年度及 年度计的 工作底稿。

4、5. whether Group is using accounting methods or even preferable methods should used. Compare the accounting policies of to of certain as in publicly reports.了解贵集团否应采用它认可或可取的会计方法。将贵公司的会计策与公开告中所提之 竞争对手的计政策作拟。6. of during 历史期间内计调整记概要。7. Copies of any independent accountant management letters or outside

5、 consultants reports issued during 历史期间内独立会计签发的经管理建议书或外间参谋报告之副本Page of 108. Reconcile financial statements for Interim the ledger.将_ _ 及_ _ _ 年未审阅之期财务报和总帐进对帐。9. Written or by or from the period, including owned by in the it tax-driven, it commercial basis, it non-arms of these transactions.历史期间内提供给关

6、公司或从得到之各项效劳，以及有关收入支的书面概，包括经 管理层拥有其它业务另外，在要中包括进行这些交易的基准如否为税务因驱使， 商业根底，公平性等。 Group and department and legal entity charts. identify consolidating entities and non-consolidating reason(s) for not consolidating Group 贵集团组织构及法定体组织图独立识别属与合并及不属于合并之个实体，出不与集 报表进行合之原因。 Copies of the Company articles of incorp

7、oration, such as joint ventures agreement and any supplementary amendments, of commercial commercial other documents.贵公司所有立文件之本，如合公司协议及任何有关补充和修改。业登记、业执照及 何政府批准件之副本 Copies of or significant entered the Group.贵集团已签之重要或家性的合副本。 List of licenses, patents, copyrights and other intangible owned by the Also

8、 list not owned are used by Group costs, or fixed, of using these 贵集团拥有牌照、许证、专利其它无形资产之清单。同时，分别出以上各正由贵集 使用但并非贵集团拥之无形资包括使用以上无形资产之固定及动本钱 Documents to material patents, etc issued 有关重要专、版权、照、许可、商标等之文件 - 已办或正在办理 List of board and list of all and size of holdings; current outstanding.董事会名单所有股东名单及其权，及现时发行之

9、股份。 of all warrants, rights other dilutive with price and provisions.所有期权，股权证及它会稀释本之证券的明细表，包括其行使价授予条款 Extract of banking facilities 贵集团银行款额度之录。Historic consolidating financial statements level) 历史并财务报集团层 and flows) consolidation for in period.历史期间每财政期间合并工程合并调整资产负债表、损益表及金流量表。Historic income (Company

10、level) 历史益表分析司层面 of gross Page of 10历史期间内销售总额销售净额调节。 of margin, and sales line (i.e., own brand, for the historical period.历史期间内各种产品如：自有牌， OEM/ODM 及模具之销售额毛利率及销售量之明细表。 of sales by geographical locations(external by and domestic sales for 历史期间内各主要产按销售地各外销国家及各内销省份 / 城市分类之销额、毛利率及 销售量之明表。 Schedule of sal

11、es, gross margin, and volume by significant customer (at for s top _ customers) by significant product by geographical locations (external by countries domestic sales by for the histo rical period. Also include the customers principal and nature of business, in particular, its use of the Company pro

12、ducts.历史期间内各主要客最少是公司的前 _ 大客户销售地区 (各外销国家各内销省 / 城市 ) 的售额、毛利率及销售量之明细表。时包括客之主要业及特别说明公司产品之用 途。 of sales, gross and sales volume (external by countries domestic 按销售地区各外销家及各内省份 /城市)分类之售额、毛率及销售量之明细表。 of margin, and sales by facilities (i.e., locations of for the historical 历史期间内各主要产按生产设工厂位置分类之销售额、毛利及销售量明细表。

13、 of gross margin sales of andmanufacturers, 按销售渠道如代理，产商等类之销售额、毛利率及销售量之明表。 of fulfillment and backorder statistics for 历史期间内订单完成况及延期货统计明细表。 of backlog as of compare backlog of _, _ 于_ _月_日的缺情况明细表，并与 _年 月_日的缺货况作比拟分析其 趋势。 of cost of sales the period. Identify fixed, 历史期间内销售本钱细表，按要构成分列。区分固定本钱、半固本钱及变本钱。

14、of manufacturing overheads calculation/allocation basis of and inventory.生产间接费之明细表列出其计方法及将其分配往销售本钱及存货基准。 of material/goods purchases from the top _ suppliers source of supplies such as during including the items purchased and total mix of raw materials, terms, of and evaluation of material quality.历

15、史期间内前 _ 大原材料供给商供货明细表列出供给来源，如本、国外等，包括采 的物品数及总本钱、原材料构成、定价条款、与供给商关系评及材料质评估。 of changes in materials (i.e. costs 历史期间的要材料本按种类变化之明细表。 Schedule of the Company spoilage and scrap/rejection during the historical period.历史期间内贵公司产的损坏率废品 /退货率情况。Page of 1033. Schedule of direct manufacturing overhead during his

16、torical period, the method of calculation/allocation of manufacturing between cost of goods sold inventory.历史期间内直接员工用及间接造费用明细表 , 列出计算方法及其分配往售本钱及 货之基准。 of and payroll employee reconciled to income category and average (per next item).历史期间内工资及员费用 按工资、员工福等分列明表 ，与益表中的资及平均 工人数核对见以下工。 of headcount data by

17、 function during the 历史期间内各部门员人数明细。 of expense by 按每个地点位置/约表列赁费用。 of freight expense during 历史期间内运输费用细表。 of marketing of during the period.历史期间内按分销渠分列销售用及推广费用明细表。 of delivery/distribution expense by line and/or the period.历史期间内交货分销费(按产品种类客户分列 明细表。 of operating expenses the historical 历史期间内经营本钱成之明细。

18、of advertising and promotion by activity advertising in journals, for 历史期间内主要活动广告及促费用如：在行业刊物、贸易展览做广告明细表。 of other (e.g., costs, revaluation gains/losses, etc.) historical period.历史期间内其它收入费用如财务本钱、重估收益 损失等之明细。 of (5) highest including base, incentives and fringe benefits, during each period in the his

19、torical 各历史期间，前_位最高薪金分别以根本工资、奖金及附加福利示员工明细表。 sales commission incentive historical period.历史期间内销售人员本工资、金及奖金明细表。 Written summary of employment if any.员工雇用协书面摘要如适用 of and fees.法律及专业用明细表Historic balance sheet analysis (Company level )史资产债表分析公司层面(The “historical balance herein _ and _.)Page of 10在此“历结算日截

20、至_年_月_日及_年_的资产负情况 Written status of all of s bank account reconciliations as of _,_. Please make available.贵公司截至_年_日的所有行帐户对帐表。请提供复印件。 of cash account balances as of 截至历史结日，现金户余额明表。 List of bank limits银行户口签者名单及关权限。 Aged receivable trial balances of general 截至历史结日，应收款试算表额与总帐对帐。 of in allowance for dur

21、ing the historical period.历史期间内坏帐准备动明细表 of the collectibility of of the for (including discounts, and allowances) of 截至 _ _月 _ 日对过去重大期应收帐的回收情及坏帐准备充裕情况的评估 包括折扣退回及折。 of bills at balance sheet dates.截至历史结日，未付收票据明表。 of pledged other assets.已抵押之应帐款及其资产明细。 of returns allowances on a monthly for 历史期间内每月销售回

22、及折让细表。 of during 历史期间内年末帐和地盘存调明细表。 Perpetual inventory listing general ledger of dates.截至历史结日的永续存明细表总帐对帐表。 Schedule of inventory by classification and broad stockkeeping unit ( ) categories as of historical sheet 截至历史结日，按类及存货单“SKU 划的存货明细表。 of in allowance for the reserve for excess, slow-moving obso

23、lete inventories during period.历史期间内过剩、滞及过时存准备金变动明细表。 of aging of inventories as of the historical balance dates.截至历史结日，存货龄分析明表。 Roll forward of of inventory during 历史期间内存货准备变动明细。 List of short-term and investments, with of nature of business, Page of 10短期及长期资名单，括股东资、股权比例、业务性质等。 Written for capitali

24、zation and tax).资本化及折帐薄及项的书政策及程序。 Fixed 固定资产登簿。 of and equipment by major classification through 历史期间内各主要种的财产及备的变动明细表。 List of assets additions disposals.固定资产增及减少清。 List of any significant lease a schedule lease 重大租赁协清单及租承诺明细。 of planned capital for the of _and for _ through _ (if available)._ 剩余财政年

25、及 _ 财政年度 _ 政年度间所方案资本性出明细表如适用。 of non-current assets as, and properties) of 截至历史结日，其它产如订及预付款、房地产投资等明细表 Accounts payable trial as of reconciled general ledger.截至历史结日，应付款试算表额与总帐之对帐。 of bills payable outstanding at balance sheet dates.截至历史结日，未付据应付款细表。 of other and accruals of dates.截至历史结日，其它付帐款、款及应计费用明细

26、表。 of and debt obligations as of dates.截至历史结日，流动债及长期债明细表。 of asset borrowings 因银行或非行贷款用抵押及担之资产明细表。 rolls all (including reserve through the 历史期间内部股东权帐户变动细表。 capital verification report.最近的验资告。 List of off-balance sheets assets and liabilities.不列入资产债表的资及负债明。其它 of margins operating basis for the histo

27、rical period.历史期间内关销售额毛利、及业收入的月度明细表。 of working capital during Page of 10历史期间内运资本月明细表。 Schedule of working capital data (e.g., days sales outstanding, inventory turnover, accounts payable days cost of sales, accrued expenses days cost of sales, and net working as a percent of trailing the historical

28、 历史期间内，营运资统计数据包括应收销售款平均收现天数、货周转率应付帐款销 售本钱之周日，递延用占销售钱之周转日以及营运资本净额占过 12 个月销额之比 例。 Comparison of the results for Fiscal_.贵集团_财政年度预算绩与实际绩之比拟。 Comparison of the s budget -to-actual for 贵集团_财政年度中期算业绩与际业绩之比拟。 Operating projections including sensitivity for through _财政年度至_ 财政年度按品种类之经营业绩预测，包括敏感分析。 _ by will

29、all and supporting _财政年度每月预算表及各种预算设及附件细表。 Projected cash flow working capital for Fiscal _ through _._财政度至_ 财政年之资产负债，现金流表及营运本水平预测。 Written summary of asserted and and any have been made or behalf of 已声明及未明的各种偿、评估第三者担保之书面摘要。 contracts and including employment union distributor etc.查阅重大合及协约，括聘约、会合同、分销

30、合约、购售合同等。 statistics dependency and plans for hires or lay- offs/reorganization.员工离职数，是否依某些重要工，未来新聘或裁员 重组方案。 List of all and software, related underlying lease 全部系统硬及软件，关租约及用许可协议等之清单。 Information organization structure.信息系统组架构。 of unwritten) and 书面及非面备份灾后重建序。 Schedule of and evaluate the s cost esti

31、mates to implement planned 贵集团全面施预定系安排所需钱估价表及对之评价。 Description of liability and 公司产品之关责任及用描述。 Copies of estate or equipment appraisals/valuation reports.最近房地产设备估值告副本。 List of relationships revenue marketing Page of 10主要策略性伴关系清，包括收奉献，市场推广协议等。 Brief of any significant during 简述在历史间内任何止之策略伙伴关系。 Market

32、position SWOT analysis.市场定位及势和劣势时机与挑分析。 Current and marketing materials.最新的公司广资料及册子。 Any marketing by outside 任何独立团进行与贵司业务有的市场调查。 of and litigation including potential damages 陈述任何现或潜在的讼，包括在损失及和解文件。 material 保险保障范及任何重风险之摘。102.Company press articles to of its industry, newsletters.公司新闻发，有关行的报导及司通讯。10

33、3.List of including auditors consultants.专业代表名，包括律，审计师参谋等。II. Tax 务OPEN 待 III. 讨论项 Marketing, sales and strategies (including for domestic versus export 市场推广、售及分销略包括销与外销之差异。b.Critical success factors to the Groups growth. Key growth drivers and future prospects for the industry 贵集团开展功之关键素，贵集及有关行业未来前

34、景及增长之主要动因素。c. policies.接受与保存销商之政。d. Significant product and brands offered.供给与市场主要产品产品线及牌。 Significant shares by end markets lines. 目标市场与种产品的要竞争对及其所占市场份额。f.Anticipated technological change that may have significant impacts on the Groups products and manufacturing process.预计会对贵团之产品生产工序成重大影响之科技技术改变。Pa

35、ge of 10g. Timing of and enhancements. Description of or design awards. 推出新产品更新现有品之时间。列举曾获得之产品或设计奖项。h. (both Group and industry), and 贵集团与相行业的定政策、程与实行方法。i. terms billing (including currencies used).销售条款及款方法括所用货。j. Shipping 运货制度、序与实行法。k.Companys policy for charging handling freight to customers. 贵公司向

36、客收取手续及运费之度。l. Policies for and other sales deductions. 退货、折扣其它销售减的制度程序。 issues.产品寿命周问题。n. Description of how is recorded.陈述延期交的纪录程。o. Discussion of the Company entered into 贵公司是否进行任何货交易。p.q.r.s.t.u.Discussion of the purchase paid the Company for raw from any pricing competitive as from 详述贵公司关联方购材料所支

37、的价款，有关定价和交易条件，与它一般渠的供给商 提供的是否相同竞争。Any significant in costs, types of benefits incentives, Any benefits or provisions exist will be triggered by the proposed transaction?本钱、各种利、奖金有否出现大变更？此建议交易会否导致任何式的控股改变或引 任何特殊利的产生？ and reimbursement and gift and procedures.差旅费、招费报销和品支出的度和程序。Procedures with receipt

38、and disbursement of (e.g., use of lock authorization controls, segregation of duties, cutoff procedures, physical controls), facilities, and requirements for letters of credit, if 贵公司有关金收支的序如：用保险箱、监管权限、责任分工、止程序、物监控 等，有关贷额度批的程序，及开信用证方面的规定如适用Company and policies procedures terms, discounts allowed, return cut-off procedures for establishing for and and inquire non- standard terms offered.贵公司的信和收款政和程序：信贷期、折扣优惠、退货制度等，截止程、坏帐和 货准备金计程序