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

H:\精品资料\建筑精品网原稿ok（删除公文）\建筑精品网5未上传百度Target–Project[]InformationRequestList(”IRL”)–AccountingandTaxAsof[,]审阅对象—项目会计及税务资料清单截止年月日ThefollowingisIRLforconductingareviewoffinancial,certainoperationalandtaxinformationof________(the”Group”;referencesto”Company”or”Target”refertoanyofthesubsidiariesorlegalentitiesoftheGroup).The”historicalperiod”referredtohereinisdefinedastheyearsended___________,______,and______(”Fiscal______,_______and______”)andthe____monthsended_________,______and______(”Interim_____and______”).Thus,thehistoricalperiodhas____separateperiodswithinit.PleasenotethatthisIRLhasthreesections:I.FinancialandAccounting;II.Tax;andIII.DiscussionItems.以下为对__________(以下简称”贵集团”;倘提及”贵公司”或”审阅对象”乃指贵集团之任何子公司或法定实体)进行的财务、经营及税务各方面的审阅,所需由贵公司准备的资料清单。以下提及之”历史期间”是指截至年、年及年月日止之年度(以下简称”、及财政年度”)以及截至年及年月日止个月期间(”______及_____中期”)。因此,历史期间包括___个独立期间。请注意资料清单包括三个部分:1)财务及会计;2)税务;3)讨论事项。I.FinancialandAccounting财务及会计General综合AnnualauditedfinancialstatementsoftheGroupandCompaniesforFiscal____,_____and_____.贵集团及各集团公司____、_____及______财政年度的已审计财务报表。ConfidentialinformationmemorandumabouttheGroup.贵集团之商业计划书。MonthlyunauditedfinancialstatementsoftheGroupandCompaniesforthehistoricalperiod.贵集团及各集团公司历史期间每月未经审计的财务报表。Assistanceingainingaccessto[nameofaccountants]’s[Year]and[Year]auditworkingpapersoftheGroupandCompanies.协助获取__________(审计师名称)为贵集团及各集团公司进行_____年度及_____年度审计的工作底稿。DeterminewhethertheGroupisusingaccountingmethodswhereotheracceptableorevenpreferablemethodsshouldbeused.ComparetheaccountingpoliciesoftheCompanytotheaccountingpoliciesofcertaincompetitorsasdescribedinpubliclyavailablereports.了解贵集团是否应采用其它认可或更可取的会计方法。将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。Summaryofauditadjustmentsrecordedduringthehistoricalperiod.历史期间内审计调整记录概要。Copiesofanyindependentaccountant’smanagementlettersoroutsideconsultants’reportsissuedduringthehistoricalperiod.历史期间内由独立会计师签发的经营管理建议书或外间顾问报告之副本。ReconcileunauditedfinancialstatementsforInterim[]and[_____]tothegeneralledger.将____及_____年度未审阅之中期财务报表和总帐进行对帐。Writtensummaryofservicesprovidedtoorbyandchargestoorfromrelatedpartiesduringthehistoricalperiod,includingotherbusinessesownedbyexecutivemanagement.Also,includeinthesummarythebasis(suchas,whetheritistax-driven,ithasacommercialbasis,itisnon-armslength,etc)ofthesetransactions.历史期间内所提供给关联公司或从其得到之各项服务,以及有关收入支出的书面概要,包括经营管理层拥有的其它业务。另外,在概要中包括进行这些交易的基准(如是否为税务原因驱使,其商业基础,非公平性等)。Groupanddepartmentorganizationalchartsandlegalentitycharts.Separatelyidentifyconsolidatingentitiesandnon-consolidatingentities,includereason(s)fornotconsolidatingintotheGroupaccounts.贵集团组织结构及法定实体组织图。独立识别属与合并及不属于合并之各个实体,指出不与集团报表进行合并之原因。CopiesoftheCompany’sarticlesofincorporation,suchasjointventuresagreementandanysupplementaryamendments,copiesofbusinesscommercialandcommercialregistrationandanyothergovernmentalapprovalsdocuments.贵公司所有成立文件之副本,如合资公司协议及任何有关补充和修改。商业登记、营业执照及任何政府批准文件之副本。CopiesofexclusiveorsignificantcontractsenteredbytheGroup.贵集团已签订之重要或独家性的合同副本。Listoflicenses,patents,copyrightsandotherintangibleassetsownedbytheGroup.AlsoseparatelylistthosethatarenotownedbutareusedbytheGroup(includethecosts,variableorfixed,ofusingtheseintangibleassets).贵集团拥有之牌照、许可证、专利及其它无形资产之清单。同时,分别列出以上各项正由贵集团使用但并非由贵集团拥有之无形资产(包括使用以上无形资产之固定及变动成本)。Documentsrelatingtomaterialpatents,copyrights,licenses,trademarks,etc–issuedorpending.有关重要专利、版权、牌照、许可证、商标等之文件-已办理或正在办理。Listofboardmembersandlistofallshareholdersandsizeofholdings;currentsharesoutstanding.董事会名单,所有股东之名单及其股权,及现时发行之股份。Scheduleofalloptions,warrants,rightsandanyotherdilutivesecuritieswithexercisepriceandvestingprovisions.所有期权,认股权证及其它会稀释股本之证券的明细表,包括其行使价及授予条款。ExtractofbankingfacilitiesgrantedtotheGroup.贵集团银行贷款额度之摘录。Historicconsolidatingfinancialstatements(Grouplevel)历史合并财务报表(集团层面)Consolidations(balancesheets,incomestatementsandcashflows)andtheconsolidationadjustmentsforeachperiodinthehistoricalperiod. 历史期间每一财政期间的合并项目及合并调整(资产负债表、损益表及现金流量表)。Historicincomestatementanalysis(Companylevel)历史损益表分析(公司层面)Reconciliationofgrosssalestonetsalesduringthehistoricalperiod.历史期间内,销售总额与销售净额的调节。Scheduleofsales,grossmargin,andsalesvolumeonaproductlinebasis(i.e.,ownbrand,OEM/ODM,etc)forthehistoricalperiod.历史期间内,各种产品(如:自有品牌,OEM/ODM及模具)之销售额、毛利率及销售量之明细表。Scheduleofsales,grossmargin,andsalesvolumebysignificantproductbygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities)forthehistoricalperiod.历史期间内,各主要产品按销售地区(各外销国家及各内销省份/城市)分类之销售额、毛利率及销售量之明细表。Scheduleofsales,grossmargin,andsalesvolumebysignificantcustomer(atleastfortheCompany’stop_____customers)bysignificantproductbygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities)forthehistoricalperiod.Alsoincludethecustomer’sprincipalactivityandnatureofbusiness,inparticular,itsuseoftheCompany’sproducts.历史期间内,各主要客户(最少是贵公司的前___大客户)按销售地区(各外销国家及各内销省份/城市)的销售额、毛利率及销售量之明细表。同时包括客户之主要业务及特别说明公司产品之用途。Scheduleofsales,grossmargin,andsalesvolumebygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities).按销售地区(各外销国家及各内销省份/城市)分类之销售额、毛利率及销售量之明细表。Scheduleofsales,grossmargin,andsalesvolumebymanufacturingfacilities(i.e.,locationsoffactories)bysignificantproductforthehistoricalperiod.历史期间内,各主要产品按生产设施(工厂位置)分类之销售额、毛利率及销售量之明细表。Scheduleofsales,grossmarginandsalesvolumebychannelsofdistribution(suchasagents,andmanufacturers,etc.)按销售渠道(如代理,生产商等)分类之销售额、毛利率及销售量之明细表。Scheduleoforderfulfillmentandbackorderstatisticsforthehistoricalperiod.历史期间内的订单完成情况及延期交货统计明细表。Scheduleofthebacklogasof______,______andcomparetobacklogasof____,____andtrends.于_____年____月___日的缺货情况明细表,并与_____年____月____日的缺货情况作比较,分析其趋势。Scheduleofcostofsalesdisaggregatedbymajorcomponentduringthehistoricalperiod.Identifywhichcostsarefixed,semi-fixed,orvariable.历史期间内的销售成本明细表,按主要构成分列。区分固定成本、半固定成本及变动成本。Scheduleofmanufacturingoverheadsandthecalculation/allocationbasisbetweencostofsalesandinventory.生产间接费用之明细表,列出其计算方法及将其分配往销售成本及存货之基准。Scheduleofmaterial/goodspurchasesfromthetop_____suppliers(indicatesourceofsuppliessuchasdomestic,off-shore,etc.)duringthehistoricalperiodincludingtheitemspurchased(volumeandtotalcost),mixofrawmaterials,terms,evaluationofcurrentrelationship,andevaluationofmaterialquality.历史期间内的前___大原材料供应商的供货明细表(列出供应来源,如本地、国外等),包括采购的物品(数量及总成本)、原材料的构成、定价条款、与供应商关系评估及材料质量评估。Scheduleofchangesinsignificantmaterials(i.e.type)costsduringthehistoricalperiod.历史期间的主要材料成本(按种类)变化之明细表。ScheduleoftheCompany’sspoilageandscrap/rejectionratesduringthehistoricalperiod.历史期间内,贵公司产品的损坏率及废品/退货率情况。Scheduleofdirectlaborandmanufacturingoverheadduringthehistoricalperiod,includethemethodofcalculation/allocationofmanufacturingoverheadbetweencostofgoodssoldandinventory.历史期间内,直接员工费用及间接制造费用明细表,列出其计算方法及将其分配往销售成本及存货之基准。Scheduleofwagesandemployeecosts(disaggregatedamongpayrolltaxes,employeebenefits,etc.)duringthehistoricalperiodreconciledtoincomestatementcategoryandaverageheadcount(perthenextitem).历史期间内的工资及员工费用(按工资税、员工福利等分列明细表),与损益表中的工资及平均员工人数核对(见以下项目)。Scheduleofheadcountdatabyfunctionduringthehistoricalperiod.历史期间内,各部门员工人数明细表。Scheduleofrentalexpensebyindividuallocations/sites/tenancies.按每个地点/位置/租约表列租赁费用。Scheduleoffreightexpenseduringthehistoricalperiod.历史期间内,运输费用明细表。Scheduleofsalesandmarketingexpensesdisaggregatedbychannelofdistributionduringthehistoricalperiod.历史期间内,按分销渠道分列销售费用及推广费用明细表。 Scheduleofdelivery/distributionexpensebyproductlineand/orcustomerduringthehistoricalperiod.历史期间内,交货/分销费用(按产品种类及客户分列)明细表。 Scheduleofthecompositionofoperatingexpensesduringthehistoricalperiod.历史期间内,经营成本组成之明细表。Scheduleofadvertisingandpromotionexpensebymajoractivity(e.g.,advertisinginindustryjournals,tradeshows)forthehistoricalperiod.历史期间内,主要活动的广告及促销费用(如:在行业刊物、贸易展览上做广告)之明细表。Scheduleofotherincomeandexpense(e.g.,financecosts,revaluationgains/losses,etc.)duringthehistoricalperiod.历史期间内,其它收入及费用(如:财务成本、重估收益/损失等)之明细表。Scheduleofthe[five(5)]highestcompensatedindividuals,includingbase,incentivesandfringebenefits,duringeachperiodinthehistoricalperiod.各历史期间内,前___位最高薪金(分别以基本工资、奖金及附加福利列示)员工的明细表。Scheduleofsalespersonnel,theirbasicsalaries,commissionandincentivecompensationduringthehistoricalperiod.历史期间内,销售人员基本工资、佣金及奖金明细表。Writtensummaryofemploymentagreements,ifany.员工雇用协议书面摘要(如适用)。Scheduleoflegalandprofessionalfees.法律及专业费用明细表。Historicbalancesheetanalysis(Companylevel)历史资产负债表分析(公司层面)(The”historicalbalancesheetdates”referredtohereinincludes______,____and_____,____.)(在此”历史结算日”指截至______年___月___日及_____年___月____日的资产负债情况)WrittenstatusofalloftheCompany’sbankaccountreconciliationsasof_____,____.Pleasemakecopiesavailable.贵公司截至_____年___月___日的所有银行帐户对帐表。请提供复印件。Scheduleofcashaccountbalancesasofthehistoricalbalancesheetdates.截至历史结算日,现金帐户余额明细表。Listofbanksignatoriesandrespectivelimits银行户口签署者名单及有关权限。Agedaccountsreceivabletrialbalancesasofthehistoricalbalancesheetdates(reconciledtothegeneralledger).截至历史结算日,应收帐款试算表余额(与总帐对帐)。Scheduleofthechangesintheallowancefordoubtfulaccountsduringthehistoricalperiod.历史期间内,坏帐准备变动明细表。Evaluationofthecollectibilityofsignificantpastdueaccountsandtheadequacyoftheallowancefordoubtfulaccounts(includingdiscounts,returnsandallowances)asof[___________].截至_______年___月_____日,对过去重大过期应收帐款的回收情况及坏帐准备充裕情况的评估(包括折扣、退回及折让)。Scheduleofbillsreceivableoutstandingatthehistoricalbalancesheetdates.截至历史结算日,未付应收票据明细表。Scheduleofpledgedreceivablesandotherassets.已抵押之应收帐款及其它资产明细表。Scheduleofsalesreturnsandallowancesonamonthlybasisforthehistoricalperiod.历史期间内,每月销售退回及折让明细表。Scheduleofyear-endbook-to-physicalinventoryadjustmentsduringthehistoricalperiod.历史期间内,年末帐和实地盘存调节明细表。Perpetualinventorylistingreconciledtothegeneralledgerasofthebalancesheetdates.截至历史结算日的永续盘存明细表与总帐对帐表。Scheduleofinventorybyclassificationandbroadstockkeepingunit(”SKU”)categoriesasofthehistoricalbalancesheetdates.截至历史结算日,按类别及存货单位(”SKU”)划分的存货明细表。Scheduleofthechangesintheallowanceforthereserveforexcess,slow-movingandobsoleteinventoriesduringthehistoricalperiod.历史期间内,过剩、滞销及过时存货准备金变动明细表。Scheduleofaginganalysisofinventoriesasofthehistoricalbalancesheetdates.截至历史结算日,存货帐龄分析明细表。Rollforwardofscheduleofinventoryprovisionduringthehistoricalperiod.历史期间内,存货准备之变动明细表。Listofshort-termandlong-terminvestments,withdetailsonshareholders,percentofshareholding,andnatureofbusiness,etc.短期及长期投资名单,包括股东资料、股权比例、业务性质等。Writtenpoliciesandproceduresforcapitalizationanddepreciation(bookandtax).资本化及折旧(帐薄及税项)的书面政策及程序。Fixedassetsregister.固定资产登记簿。Rollforwardscheduleofpropertyandequipmentbymajorclassificationthroughthehistoricalperiod.历史期间内,各主要种类的财产及设备的变动明细表。Listoffixedassetsadditionsanddisposals.固定资产增加及减少清单。Listofanysignificantleaseagreementsandascheduleofleasecommitments.重大租赁协议清单及租赁承诺明细表。ScheduleofplannedcapitalexpendituresfortheremainderofFiscal_______andforFiscalyears____through_______(ifavailable).______剩余财政年度及______财政年度至______财政年度间所计划资本性支出明细表(如适用)。Scheduleofothercurrentandnon-currentassets(suchas,depositsandprepayments,andinvestmentproperties)asofthehistoricalbalancesheetdates.截至历史结算日,其它资产(如订金及预付款、房地产投资等)明细表。Accountspayabletrialbalanceasofthehistoricalbalancesheetdatesreconciledtothegeneralledger.截至历史结算日,应付帐款试算表余额与总帐之对帐。Scheduleofbillspayableoutstandingatthehistoricalbalancesheetdates.截至历史结算日,未付票据应付款明细表。Scheduleofotherpayablesanddepositsandaccrualsasofthehistoricalbalancesheetdates.截至历史结算日,其它应付帐款、存款及应计费用明细表。Scheduleofcurrentandlong-termdebtobligationsasofthehistoricalbalancesheetdates.截至历史结算日,流动负债及长期负债明细表。Scheduleofassetpledgedandguaranteedagainstbankborrowingsornon-bankborrowings.因银行或非银行贷款用作抵押及担保之资产明细表。Schedulethatrollsforwardallequityaccounts(includingreserveaccounts)throughthehistoricalperiod.历史期间内全部股东权益帐户变动明细表。Latestcapitalverificationreport.最近的验资报告。Listofoff-balancesheetsassetsandliabilities.不列入资产负债表的资产及负债明单。Other(其它)Scheduleofsales,grossmarginsandoperatingincomeonamonthlybasisforthehistoricalperiod.历史期间内有关销售额、毛利、及营业收入的月度明细表。Scheduleofmonthlyworkingcapitalduringthehistoricalperiod.历史期间内营运资本月度明细表。Scheduleofworkingcapitalstatisticaldata(e.g.,dayssales’outstanding,inventoryturnover,accountspayabledays’costofsales,accruedexpensesdays’costofsales,andnetworkingcapitalasapercentoftrailing12-monthsales)duringthehistoricalperiod.历史期间内内,营运资本统计数据表(包括应收销售款平均收现天数、存货周转率、应付帐款占销售成本之周转日,递延费用占销售成本之周转日以及营运资本净额占过往12个月销售额之比例)。ComparisonoftheGroup’sbudget-to-actualresultsforFiscal_____.贵集团_____财政年度预算业绩与实际业绩之比较。ComparisonoftheGroup’sbudget-to-actualresultsforInterim______.贵集团_____财政年度中期预算业绩与实际业绩之比较。OperatingresultsprojectionsbyproductcategoriesincludinganysensitivityanalysisforFiscal____through_____._____财政年度至_____财政年度按产品种类之经营业绩预测,包括敏感性分析。Fiscal______budgetbymonthwillallassumptionsandsupportingschedules._____财政年度每月预算表及各种预算假设及附件明细表。Projectedbalancesheetsandcashflowstatements,andworkingcapitallevelforFiscal_____through______.______财政年度至_____财政年度之资产负债表,现金流量表及营运资本水平预测。Writtensummaryofassertedandunassertedclaimsandassessments,andanythird-partyguaranteeshavebeenmadebyoronbehalfoftheGroup.已声明及未声明的各种索偿、评估及第三者担保之书面摘要。Accesstosignificantcontractsandagreements,includingemploymentagreements,unionagreements,distributoragreements,purchaseorsaleagreements,etc.查阅重大合同及协约,包括聘约、工会合同、分销合约、购售合同等。Employeeturnoverstatisticsanddependencyonspecifickeypeopleandplansfornewhiresorlay-offs/reorganization.员工离职数据,是否依赖某些重要员工,未来新聘或裁员/重组计划。Listofallsystemhardwareandsoftware,relatedunderlyingleaseandlicensingagreements,etc.全部系统硬件及软件,有关租约及使用许可协议等之清单。Informationsystemsorganizationstructure.信息系统组织架构。Summaryofwritten(andunwritten)backupanddisasterrecoveryprocedures.书面(及非书面)备份与灾后重建程序。ScheduleofandevaluatetheGroup’scostestimatestofullyimplementplannedsystemactivities.贵集团全面实施预定系统安排所需成本估价表及对之评价。Descriptionofproductliabilityandwarranties.公司产品之有关责任及保用描述。Copiesofanyrecentrealestateorequipmentappraisals/valuationreports.最近房地产或设备估值报告副本。Listofkeystrategicrelationshipsincludingrevenuecontributionsandmarketingagreements.主要策略性伙伴关系清单,包括收入贡献,市场推广协议等。Briefdescriptionofanysignificantrelationshipsseveredduringthehistoricalperiod.简述在历史期间内任何终止之策略性伙伴关系。MarketpositionandSWOTanalysis.市场定位及优势和劣势、机会与挑战分析。Currentbrochuresandmarketingmaterials.最新的公司推广资料及小册子。Anyrelevantmarketingstudiesconductedbyoutsideparties.任何独立团体进行与贵公司业务有关的市场调查。Descriptionofanycurrentandpotentiallitigationincludingpotentialdamagesandsettlementdocuments.陈述任何现有或潜在的诉讼,包括潜在损失及和解文件。Summaryofinsurancecoverage/anymaterialexposures.保险保障范围及任何重大风险之摘要。Companypressreleases,articlesrelatingtotheCompanyofitsindustry,Companynewsletters.公司新闻发布,有关行业的报导及公司通讯。Listofadvisorsincludinglegalcounsel,auditorsandconsultants.专业代表名单,包括律师,审计师及顾问等。II.Tax税务[OPEN待定]III.DiscussionItems讨论事项Marketing,salesanddistributionstrategies(includingdifferencesfordomesticversusexportsales).市场推广、销售及分销策略(包括内销与外销之差异)。CriticalsuccessfactorstotheGroup’sgrowth.KeygrowthdriversandfutureprospectsfortheindustryandGroup.贵集团发展成功之关键因素,贵集团及有关行业未来前景及增长之主要驱动因素。Distributoracceptanceandretainagepolicies.接受与保留分销商之政策。Significantproducts,productlineandbrandsoffered.供应与市场的主要产品、产品线及品牌。Significantcompetitorsandmarketsharesbyendmarketsandproductlines.目标市场与各种产品的主要竞争对手及其所占市场份额。AnticipatedtechnologicalchangethatmayhavesignificantimpactsontheGroup’sproductsandmanufacturingprocess.预计会对贵集团之产品及生产工序造成重大影响之科技技术改变。Timingofnewproductsandproductenhancements.Descriptionofanyproductordesignawards.推出新产品及更新现有产品之时间表。列举曾获得之产品或设计奖项。Pricingpolicies(bothGroupandindustry),proceduresandpractices.贵集团与相关行业的定价政策、程序与实行办法。Salestermsandbillingpractices(includingcurrenciesused).销售条款及付款办法(包括所用货币)。Shippingpolicies,proceduresandpractices.运货制度、程序与实行办法。Company’spolicyforcharginghandlingandfreighttocustomers.贵公司向客户收取手续费及运费之制度。Policiesandproceduresforreturnsandallowancesandothersalesdeductions.退货、折扣及其它销售扣减的制度与程序。Productlifecycleissues.产品寿命周期问题。Descriptionofhowbacklogisrecorded.陈述延期交货的纪录程序。DiscussionofwhethertheCompanyhasenteredintoanybartertransactions?贵公司是否有进行任何易货交易。DiscussionofthepurchasepricepaidbytheCompanyforrawmaterialspurchasedfromanyrelatedparties,andwhetherthepricingandtermsareascompetitiveasthoseobtainedfromarmslengthsuppliers. 详述贵公司向关联方购原材料所支付的价款,有关定价和交易条件,与其它一般渠道的供应商所提供的是否具相同竞争力。Anysignificantchangesincosts,typesofbenefitsoffered,incentives,etc.?Anyspecialbenefitsorchange-in-controlprovisionsexistwhichwillbetriggeredbytheproposedtransaction? 成本、各种福利、奖金等有否出现重大变更?此建议交易会否导致任何形式的控股权改变或引致任何特殊利益的产生?Travelandentertainmentreimbursementandgiftpoliciesandprocedures. 差旅费、招待费报销和礼品支出的制度和程序。Procedureswithrespecttothereceiptanddisbursementofcash(e.g.,useoflockbox,authorizationcontrols,segregationofduties,cutoffprocedures,physicalcontrols),creditfacilities,andrequirementsforlettersofcredit,ifany. 贵公司有关现金收支的程序(如:使用保险箱、监管权限、责任分工、截止程序、实物监控等),有关信贷额度批核的程序,以及开信用证方面的规定(如适用)。Companycreditandcollectionpoliciesandprocedures(e.g.,terms,discountsallowed,returnpolicies),cut-offprocedures,proceduresforestablishingareserveforbaddebtsandreturns,andinquireaboutnon-standardtermsoffered. 贵公司的信贷和收款政策和程序(如:信贷期、折扣优惠、退货制度等),截止程序、坏帐和退货准备金计提程序,及非标准信贷条款查询。Compilationoftheaccou