某投资公司并购交易中的尽职调查课件

DueDiligence尽职调查DEGlobalLimited/上海冠澍投资咨询有限公

LeanSystemDesignLSD

Bangkok,Guangzhou,ShanghaiDueDiligence尽职调查DEGlobalLi

MergersandAcquisitions

合并与收购

DueDiligenceissuesinM&Atransactions

并购交易中的尽职调查事宜EdwardGwinnDEGlobalLimited

MergersandAcquisitions

合并与DueDiligence

尽职调查Study,investigation,andevaluationofbusinessopportunities对商业机会的研究，调查和评价WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查Study,invesDueDiligence

尽职调查Understandingeverythingpossible

aboutthetarget对目标公司的全面了解Manytypesofduediligence有很多类型的尽职调查WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查UnderstandinDueDiligence

尽职调查Historically,focusedonthelegalandfinancialaspects.传统上，集中在法律和财务方面Attorneys,accountants,andconsultantsgenerallyperformthisisolatedtask.通常由律师，会计师和顾问执行这个独立的任务WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查HistoricallyDueDiligence

尽职调查Itisacriticalstepindeterminingwhetheradealorprojectisworthdoing.它是对决定一个交易或方案是否值得进行的关键一步WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查ItisacritUnderstandtheindustry.了解有关产业UnderstandtheChinamarket.了解中国市场DueDiligence

尽职调查WHATISDUEDILIGENCE?什么是尽职调查？Understandtheindustry.DueDiUnderstandthecompetitors.了解竞争对手Understandthetargetorventure.了解目标公司或投资机会DueDiligence尽职调查WHATISDUEDILIGENCE?什么是尽职调查？Understandthecompetitors.DueDueDiligence

尽职调查WHATISDUEDILIGENCE?什么是尽职调查？DueDiligenceisallaboutunderstandingeverythingyoucanaboutyourventure.尽职调查就是尽所有可能对你的投资机会掌握全面的了解DueDiligence尽职调查WHATISDUEDueDiligence

尽职调查Beforechoosingfinaltarget,在决定最终并购目标公司之前，Earlyduringnegotiationprocess在谈判过程的早期，WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查BeforechoosDueDiligence

尽职调查Afternegotiationsbutbeforefinaldealsigned,and谈判过后但在最终协议签订之前，和Duringimplementation.在执行过程中WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查AfternegotiDueDiligence

尽职调查Ifeffective,itisacontinuingprocess.Dealwithissuesastheyareknown.如果有效，将会是个持续性的过程。对可能出现的问题做出应对WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查IfeffectiveMarketassessment市场评估Competitorstrengthsandlimitations竞争对手的实力与局限Targetassessment对并购目标公司的评估DueDiligence

尽职调查MAJORTYPESOFDUEDILIGENCE尽职调查的主要类型MarketassessmentDueDiligenceDueDiligence

尽职调查Legalduediligence法律尽职调查Financialduediligence财务尽职调查Operationalduediligence营业运作尽职调查TYPESOFDUEDILIGENCE尽职调查的类型DueDiligence尽职调查LegalduediDueDiligence

尽职调查Beforemakingdecisionsabouttargetsandstructures,firstunderstandthemarket.在对并购目标公司和未来公司模式做出决定之前，首先要了解市场MARKETASSESSMENT市场评估DueDiligence尽职调查BeforemakinDueDiligence

尽职调查Don’tmakeassumptionsbasedonhomemarkets.不要以本国市场的情况对中国市场作出假设IsthetimingrightforyourproductorcompanyinChina?产品或公司进军中国是否合乎时宜？MARKETASSESSMENT市场评估DueDiligence尽职调查Don’tmakeaDueDiligence

尽职调查Whoarekeycompetitors?谁是主要竞争对手？Whataretheirstrengths?它们有什么实力？Whataretheirweaknesses?它们的弱点是什么？COMPETITORSTRENGTHS&LIMITATIONS竞争对手的实力与局限DueDiligence尽职调查WhoarekeyDueDiligence

尽职调查Whatkindof“guanxi”dotheyhave?他们有哪方面的关系？Understandyourself–strengths/weaknesses了解自己-强项/弱点COMPETITORSTRENGTHS&LIMITATIONS竞争对手的实力与局限DueDiligence尽职调查WhatkindofOnceyouhaveselectedpotentialtargets,understandthemrelativetoeachother.一旦选出潜在目标公司，就该进一步了解它们相对的情况。DueDiligence

尽职调查TARGETASSESSMENT目标公司评估OnceyouhaveselectedpotentiForeachpotentialtarget,doacompanyprofilesogoodcomparisonscanbemade.为每一个潜在目标公司做一个公司档案，能更有效地进行比较。DueDiligence

尽职调查TARGETASSESSMENT目标公司评估Foreachpotentialtarget,doDueDiligence

尽职调查I. Summary概况II. ComprehensiveAnalysis深入分析III. BasicInformation基本资料IV. HistoryEvolution历史演变V. Organization组织VI. Personnel&Site人事&场地VII. MainExecutives主要管理人员VIII. Operations营业运作IX. Finance财务X. IndustrialSituation产业情况COMPANYPROFILE

公司档案DueDiligence尽职调查I. SummaryDueDiligence

尽职调查LegalDueDiligence

法律尽职调查FinancialDueDiligence财务尽职调查WHENGENERALAGREEMENTISREACHEDITISTIMETODODETAILEDDUEDILIGENCE大致协议达成后，就应该做详细的尽职调查DueDiligence尽职调查LegalDueDiDueDiligence

尽职调查OperationalDueDiligence营业运作尽职调查WHENGENERALAGREEMENTISREACHEDITISTIMETODODETAILEDDUEDILIGENCE大致协议达成后，就应该做详细的尽职调查DueDiligence尽职调查OperationalDueDiligence

尽职调查NeedstheassistanceofAttorney需要律师的协助Companydocumentsandregistration.公司文件和注册Companyownership,shareholders,etc.公司拥有权，股东等LEGALDUEDILIGENCE

法律评估DueDiligence尽职调查NeedstheasDueDiligence

尽职调查Assetsownershipfreeandclear?资产拥有权是否是不受限制的？Liabilities–howmuchandtowhom?负债-数额和债权人？LEGALDUEDILIGENCE

法律评估DueDiligence尽职调查AssetsownerDueDiligence

尽职调查Commitments–contractualobligations.和约上的责任Legalproceedings法律诉讼LEGALDUEDILIGENCE

法律尽职调查DueDiligence尽职调查CommitmentsFINANCIALDUEDILIGENCE财务尽职调查DueDiligence

尽职调查NeedsassistanceofanAccountant需要会计师的协助IncomeStatement收入报表FINANCIALDUEDILIGENCEDueDilFINANCIALDUEDILIGENCE财务尽职调查DueDiligence

尽职调查BalanceSheetAssets资产负债表资产BalanceSheetLiabilitiesandTaxes资产负债表负债和税额BalanceSheetEquity资产负债表股东收益FINANCIALDUEDILIGENCEDueDilDueDiligence

尽职调查IncomeStatement:收入报表：Dothestatementshaveadequatebackup?有足够的证据支持报表的真实性吗？Havetheybeenproperlyprepared?报表是否妥善编制？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查IncomeStatement:收入报表：Arethecostscorrect?成本是否正确？Hasanythingbeenhidden?有没有被隐藏着的？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查IncomeStatement:收入报表：Istherequestionableaccounting?有没有可疑的会计问题？Dosomeincomeorexpensecategorieslookoutofline?一些收入或成本类别是否有不合理的地方？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：Fixedassetsvaluedcorrectly?Depreciation?固定资产估价是否正确？折旧？AccountsReceivableaccurate?Current?应收账款是否准确？及时？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：VerifyA/Rwithcustomersandversusinvoices.通过客户和发票确认应收账款Inventorygoodandreasonable?存货是否优良而合理？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：Inventoryvaluedcorrectly?Count.存货额是否计算正确？数清Bankstatements.银行账目FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetLiabilitiesandEquity:资产负债表债务和股东收益Loansaccurateandcurrent?债务准确和及时？AccountsPayableaccurate?Current?应付账款准确？及时？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetLiabilitiesandEquity:资产负债表债务和股东收益VerifyA/Pwithsuppliersandversusinvoices.通过供应商和发票确认应付账款IsEquityaccurate?股东收益是否准确？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Technical(productandresearchcapability)技术（产品和研究实力）DesignProcess(wheredoproductideascomefrom?)设计过程（产品构思从哪里来？）Aretheyunique?是否独特？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Technical(productandresearchcapability)技术（产品和研究实力）Aretheyoutdated?是否过时？Designedformarketabilityormanufacturability?是否符合市场和生产情况？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Equipmentup-to-date,functionalandcapable?设备是否是新式的，功能性的和有效的？Employeestrainedandcapable?员工是否经过训练兼能干？OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Factorylayoutefficient?工厂布局是否有效？Employeesafetyrecords.员工安全纪录OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Wastedisposalandenvironmental.废料处理和有关环境的OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Managerial管理人员Howwellisitmanaged?管理是否良好？Professionalmanagers?职业经理人？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Managerial管理人员Capableintheirfunctions?是否具备职业功能的实力？Employeerelations.与员工的关系Efficientandeffective?是否有效率和成功的？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查Employees

员工Jobdescriptions,compensation,yearsofserviceforeachemployee.各员工的职能介绍，酬金，服务时期Knowledgeandtraining.知识和训练OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Employees员工DueDiligence

尽职调查Employees

员工Motivated?是否有动力？Labordisputes?劳工纠纷？OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Employees员工DueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查SupplyChain

供应链Isadequaterawmaterialavailable?是否有足够的资源？Supplierscapableandreliable?供应商是否有实力和可靠？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查SupplyChain

供应链Supplycontracts.供应和约Pricing.价格etc.等DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Cleardefinitionofwhattheirbusinessis?是否明对本身的生意业务有明确的定义？DotheyknowWHYtheircustomersbuy?是否知道顾客购买的原因？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Dotheyhaveamarketingplan?是否有营销计划？Howfocusedisthecompany?公司策略是否集中？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Pricingstrategy?定价策略？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Sales销售Customers–whoarethey?顾客-他们是谁？SalesPeople–capable?销售人员-是否能干？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Sales销售DistributionChannels–goodcoverage?分销管道-覆盖面是否良好？MarketShare–capableofgrowing?市场份额-是否能够增长？etc.

等DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查ITSystems高科技系统Computersystemscurrent?电脑系统是否跟上时代的脚步？Whatsystemsdotheyhave?他们有什么系统？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查ITSystems高科技系统Howaretheyused?如何被使用？Insourcedoroutsourced?内部提供或者外包？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查ITSystems高科技系统Evaluationofeffectiveness.对使用效率的评价DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查AREYOUREADY?

是否已做好准备？Haveyoucheckedeverythingaboutthenewventurethatyouknowaboutyourownbusiness?是否对新投资机会做好全面的检查？Areyoupreparedtogoforward?是否已准备进行下一步？DueDiligence尽职调查AREYOUREADDueDiligence

尽职调查AREYOUREADY?

是否已做好准备？Getappropriateadviceandassistance.寻求合适的建议和协助Beassureasyoucan,thenGO!充分确定之后，就进行！DueDiligence尽职调查AREYOUREADDueDiligence

尽职调查DEGlobal/LSDcanassistwith:DEGlobal/LSD能提供以下协助：MarketAssessment市场评估CompetitorStrengthsandWeaknesses竞争对手的强项和弱点Findinganappropriatetargetorstructure寻找合适的目标公司或结构DueDiligence尽职调查DEGlobal/LSDueDiligence

尽职调查Negotiationsassistance谈判协助FinancialDueDiligencemanagement财务尽职调查管理OperationalDueDiligence营业运作尽职调查Implementation执行DueDiligence尽职调查NegotiationsCoX:TechnicalandOperationalDueDiligenceChinaConsultingDays: xDuration:xweeksContact: Mr.YClient:CoXProjectScaleWorkSteps&DeliverablesPreparationandassessment-formscustomizationOn-siteevaluationthroughtheapplicationofdifferentaudit-andtrackingtoolstoassesstheprocesseslikelogistics,production,purchasingetc.ObjectiveevaluationontheoperationalandtechnicalcapabilitiesofthetargetDocumentationofthefindingsSynthesizingoftheassessmentsPreparationofrecommendationsChallenges/GoalsResultsCoXisconsideringpurchasingofa

companyinChinaAssessmentofthecompanybeforefinalagreementSupportofgoalforaregionalexpansionAssessmentofthecorefunctionsRiskreductionDEGlobalLtd.ProjectLeader:Mr.WAuditandTracking

toolsDueDiligence59CoX:TechnicalandOperationaX公司：中国技术和营业运作尽职调查

咨询天数：x时期：x星期联系人：Y先生客户：X公司方案规模工作步骤和可交付的准备和评估-制定表格在场评估，使用不同审查和跟踪工具评估物流，生产和购买等过程对目标公司进行客观性的技术和营业运作尽职调查把调查结果记录在文档综合评估准备建议挑战/目标成果X公司考虑收购中国一家公司在最终协议达成前评估公司支持区域性扩展的目标对主要职能的评估减低风险DEGlobalLtd.方案领导：W先生审查和跟踪工具DueDiligence

尽职调查60X公司：中国技术和营业运作尽职调查咨询天数：x联系人：Y6161DueDiligence尽职调查DEGlobalLimited/上海冠澍投资咨询有限公

LeanSystemDesignLSD

Bangkok,Guangzhou,ShanghaiDueDiligence尽职调查DEGlobalLi

MergersandAcquisitions

合并与收购

DueDiligenceissuesinM&Atransactions

并购交易中的尽职调查事宜EdwardGwinnDEGlobalLimited

MergersandAcquisitions

合并与DueDiligence

尽职调查Study,investigation,andevaluationofbusinessopportunities对商业机会的研究，调查和评价WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查Study,invesDueDiligence

尽职调查Understandingeverythingpossible

aboutthetarget对目标公司的全面了解Manytypesofduediligence有很多类型的尽职调查WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查UnderstandinDueDiligence

尽职调查Historically,focusedonthelegalandfinancialaspects.传统上，集中在法律和财务方面Attorneys,accountants,andconsultantsgenerallyperformthisisolatedtask.通常由律师，会计师和顾问执行这个独立的任务WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查HistoricallyDueDiligence

尽职调查Itisacriticalstepindeterminingwhetheradealorprojectisworthdoing.它是对决定一个交易或方案是否值得进行的关键一步WHATISDUEDILIGENCE?什么是尽职调查？DueDiligence尽职调查ItisacritUnderstandtheindustry.了解有关产业UnderstandtheChinamarket.了解中国市场DueDiligence

尽职调查WHATISDUEDILIGENCE?什么是尽职调查？Understandtheindustry.DueDiUnderstandthecompetitors.了解竞争对手Understandthetargetorventure.了解目标公司或投资机会DueDiligence尽职调查WHATISDUEDILIGENCE?什么是尽职调查？Understandthecompetitors.DueDueDiligence

尽职调查WHATISDUEDILIGENCE?什么是尽职调查？DueDiligenceisallaboutunderstandingeverythingyoucanaboutyourventure.尽职调查就是尽所有可能对你的投资机会掌握全面的了解DueDiligence尽职调查WHATISDUEDueDiligence

尽职调查Beforechoosingfinaltarget,在决定最终并购目标公司之前，Earlyduringnegotiationprocess在谈判过程的早期，WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查BeforechoosDueDiligence

尽职调查Afternegotiationsbutbeforefinaldealsigned,and谈判过后但在最终协议签订之前，和Duringimplementation.在执行过程中WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查AfternegotiDueDiligence

尽职调查Ifeffective,itisacontinuingprocess.Dealwithissuesastheyareknown.如果有效，将会是个持续性的过程。对可能出现的问题做出应对WHENTODODUEDILIGENCE?什么时候进行尽职调查？DueDiligence尽职调查IfeffectiveMarketassessment市场评估Competitorstrengthsandlimitations竞争对手的实力与局限Targetassessment对并购目标公司的评估DueDiligence

尽职调查MAJORTYPESOFDUEDILIGENCE尽职调查的主要类型MarketassessmentDueDiligenceDueDiligence

尽职调查Legalduediligence法律尽职调查Financialduediligence财务尽职调查Operationalduediligence营业运作尽职调查TYPESOFDUEDILIGENCE尽职调查的类型DueDiligence尽职调查LegalduediDueDiligence

尽职调查Beforemakingdecisionsabouttargetsandstructures,firstunderstandthemarket.在对并购目标公司和未来公司模式做出决定之前，首先要了解市场MARKETASSESSMENT市场评估DueDiligence尽职调查BeforemakinDueDiligence

尽职调查Don’tmakeassumptionsbasedonhomemarkets.不要以本国市场的情况对中国市场作出假设IsthetimingrightforyourproductorcompanyinChina?产品或公司进军中国是否合乎时宜？MARKETASSESSMENT市场评估DueDiligence尽职调查Don’tmakeaDueDiligence

尽职调查Whoarekeycompetitors?谁是主要竞争对手？Whataretheirstrengths?它们有什么实力？Whataretheirweaknesses?它们的弱点是什么？COMPETITORSTRENGTHS&LIMITATIONS竞争对手的实力与局限DueDiligence尽职调查WhoarekeyDueDiligence

尽职调查Whatkindof“guanxi”dotheyhave?他们有哪方面的关系？Understandyourself–strengths/weaknesses了解自己-强项/弱点COMPETITORSTRENGTHS&LIMITATIONS竞争对手的实力与局限DueDiligence尽职调查WhatkindofOnceyouhaveselectedpotentialtargets,understandthemrelativetoeachother.一旦选出潜在目标公司，就该进一步了解它们相对的情况。DueDiligence

尽职调查TARGETASSESSMENT目标公司评估OnceyouhaveselectedpotentiForeachpotentialtarget,doacompanyprofilesogoodcomparisonscanbemade.为每一个潜在目标公司做一个公司档案，能更有效地进行比较。DueDiligence

尽职调查TARGETASSESSMENT目标公司评估Foreachpotentialtarget,doDueDiligence

尽职调查I. Summary概况II. ComprehensiveAnalysis深入分析III. BasicInformation基本资料IV. HistoryEvolution历史演变V. Organization组织VI. Personnel&Site人事&场地VII. MainExecutives主要管理人员VIII. Operations营业运作IX. Finance财务X. IndustrialSituation产业情况COMPANYPROFILE

公司档案DueDiligence尽职调查I. SummaryDueDiligence

尽职调查LegalDueDiligence

法律尽职调查FinancialDueDiligence财务尽职调查WHENGENERALAGREEMENTISREACHEDITISTIMETODODETAILEDDUEDILIGENCE大致协议达成后，就应该做详细的尽职调查DueDiligence尽职调查LegalDueDiDueDiligence

尽职调查OperationalDueDiligence营业运作尽职调查WHENGENERALAGREEMENTISREACHEDITISTIMETODODETAILEDDUEDILIGENCE大致协议达成后，就应该做详细的尽职调查DueDiligence尽职调查OperationalDueDiligence

尽职调查NeedstheassistanceofAttorney需要律师的协助Companydocumentsandregistration.公司文件和注册Companyownership,shareholders,etc.公司拥有权，股东等LEGALDUEDILIGENCE

法律评估DueDiligence尽职调查NeedstheasDueDiligence

尽职调查Assetsownershipfreeandclear?资产拥有权是否是不受限制的？Liabilities–howmuchandtowhom?负债-数额和债权人？LEGALDUEDILIGENCE

法律评估DueDiligence尽职调查AssetsownerDueDiligence

尽职调查Commitments–contractualobligations.和约上的责任Legalproceedings法律诉讼LEGALDUEDILIGENCE

法律尽职调查DueDiligence尽职调查CommitmentsFINANCIALDUEDILIGENCE财务尽职调查DueDiligence

尽职调查NeedsassistanceofanAccountant需要会计师的协助IncomeStatement收入报表FINANCIALDUEDILIGENCEDueDilFINANCIALDUEDILIGENCE财务尽职调查DueDiligence

尽职调查BalanceSheetAssets资产负债表资产BalanceSheetLiabilitiesandTaxes资产负债表负债和税额BalanceSheetEquity资产负债表股东收益FINANCIALDUEDILIGENCEDueDilDueDiligence

尽职调查IncomeStatement:收入报表：Dothestatementshaveadequatebackup?有足够的证据支持报表的真实性吗？Havetheybeenproperlyprepared?报表是否妥善编制？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查IncomeStatement:收入报表：Arethecostscorrect?成本是否正确？Hasanythingbeenhidden?有没有被隐藏着的？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查IncomeStatement:收入报表：Istherequestionableaccounting?有没有可疑的会计问题？Dosomeincomeorexpensecategorieslookoutofline?一些收入或成本类别是否有不合理的地方？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查IncomeStateDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：Fixedassetsvaluedcorrectly?Depreciation?固定资产估价是否正确？折旧？AccountsReceivableaccurate?Current?应收账款是否准确？及时？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：VerifyA/Rwithcustomersandversusinvoices.通过客户和发票确认应收账款Inventorygoodandreasonable?存货是否优良而合理？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetAssets:资产负债表资产：Inventoryvaluedcorrectly?Count.存货额是否计算正确？数清Bankstatements.银行账目FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetLiabilitiesandEquity:资产负债表债务和股东收益Loansaccurateandcurrent?债务准确和及时？AccountsPayableaccurate?Current?应付账款准确？及时？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查BalanceSheetLiabilitiesandEquity:资产负债表债务和股东收益VerifyA/Pwithsuppliersandversusinvoices.通过供应商和发票确认应付账款IsEquityaccurate?股东收益是否准确？FINANCIALDUEDILIGENCE财务尽职调查DueDiligence尽职调查BalanceSheeDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Technical(productandresearchcapability)技术（产品和研究实力）DesignProcess(wheredoproductideascomefrom?)设计过程（产品构思从哪里来？）Aretheyunique?是否独特？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Technical(productandresearchcapability)技术（产品和研究实力）Aretheyoutdated?是否过时？Designedformarketabilityormanufacturability?是否符合市场和生产情况？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Equipmentup-to-date,functionalandcapable?设备是否是新式的，功能性的和有效的？Employeestrainedandcapable?员工是否经过训练兼能干？OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Factorylayoutefficient?工厂布局是否有效？Employeesafetyrecords.员工安全纪录OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查Industrial(isitcapableoffunctioningwell?)工业性的（是否能够良好运作？）Wastedisposalandenvironmental.废料处理和有关环境的OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Industrial(DueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Managerial管理人员Howwellisitmanaged?管理是否良好？Professionalmanagers?职业经理人？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Managerial管理人员Capableintheirfunctions?是否具备职业功能的实力？Employeerelations.与员工的关系Efficientandeffective?是否有效率和成功的？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查Employees

员工Jobdescriptions,compensation,yearsofserviceforeachemployee.各员工的职能介绍，酬金，服务时期Knowledgeandtraining.知识和训练OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Employees员工DueDiligence

尽职调查Employees

员工Motivated?是否有动力？Labordisputes?劳工纠纷？OPERATIONALDUEDILIGENCE营业运作尽职调查DueDiligence尽职调查Employees员工DueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查SupplyChain

供应链Isadequaterawmaterialavailable?是否有足够的资源？Supplierscapableandreliable?供应商是否有实力和可靠？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查SupplyChain

供应链Supplycontracts.供应和约Pricing.价格etc.等DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Cleardefinitionofwhattheirbusinessis?是否明对本身的生意业务有明确的定义？DotheyknowWHYtheircustomersbuy?是否知道顾客购买的原因？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Dotheyhaveamarketingplan?是否有营销计划？Howfocusedisthecompany?公司策略是否集中？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Marketing营销Pricingstrategy?定价策略？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Sales销售Customers–whoarethey?顾客-他们是谁？SalesPeople–capable?销售人员-是否能干？DueDiligence尽职调查OPERATIONALDueDiligence

尽职调查OPERATIONALDUEDILIGENCE营业运作尽职调查Sales销售DistributionChannels–goodcoverage?分销管道-覆盖面是否良好？MarketShare–capableofgrowing?市场份额-是否能够增长？etc.

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