工作报告之尽职调查报告英文

尽职调查报告英文【篇一：尽职调查报告(共3篇)】篇一：尽职调查中英文并购尽职调查清单（1）法定注册登记情况（registration）（2）股权结构（ownershipstructure）（3）下属公司（subsidiariesandbranches）（4）重大的收购及出售资产事件（keyeventsofpurchasingandsellingassets）（5）经营范围（businessscope）2.企业人力资源（humanresources）（1）管理架构（部门及人员）［managementstructure（departmentsandstaffing）］（2）董事及高级管理人员的简历（resumeofdirectorsoftheboardandmembersoftheuppermanagementteam）3.市场营销及客户资源（marketing,salesandcustomerresources）（1）产品及服务（productsandservices）（2）重要商业合同（importantbusinesscontracts）（3）市场结构（marketstructure）4.企业资源及生产流程管理（enterpriseresourcesandproductionmanagement）（1）加工厂（factoryandplant）（2）生产设备及使用效率（equipmentsandproductioncapacity）（3）研究及开发（researchanddevelopment）（4）采购渠道（purchasingchannels）（5）供应商（suppliers）5.公司主营业务的行业分析（industryanalysis）（1）行业现状及发展前景（currentsituationandanticipationofindustrydevelopmenttrend）6.公司财务情况（financialstatus）（1）最近三年的资产负债表分析（threeyearsbalancesheetifavailable）（2）外币资产及负债（capitalanddebtsinforeigncurrency）（3）历年财务报表的审计师及审计意见（auditorsopiniononthefinancialreportsofthepastyears）（4）最近三年的财务预算及执行情况（financialbudgetsandperformingstatusofthelastthreeyearsifavailable）（5）固定资产（fixedassets）（6）无形资产（专利、商标、其他知识产权）（intangibleassets,e.g.patent,logoandotherintellectualpropertyrights）7.利润预测（profitabilityforecast）（1）未来两年的利润预测（profitforecastofthenexttwoyears）8.公司债权和债务（creditorsrightsandliability）1）债权（creditorsrights）（1）债权基本情况明细（detailsofrights）（2）债权有无担保及担保情况（collateral/guaranteestatusontherights）（3）债权期限（durationofthecreditorsrights）（4）债权是否提起诉讼（legalactionspursued）2）债务（debtsandliabilities）（1）债务基本情况明细（detailsoftheliability）（2）债务有无担保及担保情况（collateral/guaranteestatusontheliabilities）（3）债务抵押、质押情况（mortgageandpledge）（4）债务期限（durationoftheliabilities）（5）债务是否提起诉讼（legalactionspursued）9.公司的不动产、重要动产及无形资产（properties,valuableassetsandintangibleassets）（1）土地权属（landproperty）（2）房产权属（houseproperty）（3）车辆清单（automobiles）（4）专利权及专有技术（patentsandself-developedtechnologies）（5）以上资产抵押担保情况（mortgageandcollateralstatusontheabovelistedassets）10.公司涉诉事件（lawsuits）11.股东出资情况2.股权结构ownershipstructure3.下属公司subsidiariesandbranches4.重大的收购及出售资产事件keyeventsofpurchasingandsellingassets5.经营范围businessscope二：企业人力资源humanresources1.管理架构（部门及人员）managementstructure(departmentsandstaffing)2.董事及高级管理人员的简历resumeofdirectorsoftheboardandmembersoftheuppermanagementteam3.酬薪及奖励安排policiesoncompensations,rewardsandpenalties4.员工的工资及整体薪酬结构salarystructure5.员工招聘及培训情况recruitmentsandtrainingarrangements6.退休金安排benefitspolicy,e.g.pensions三：市场营销及客户资源marketing,salesandcustomerresources1.产品及服务productsandservices2.重要商业合同importantbusinesscontracts3.市场结构marketstructure4.销售渠道distributionchannels5.销售条款salespoliciesandterms6.销售流程salesmanagementprocedure7.定价政策pricingpolicy8.信用额度管理creditriskexposuremanagement9.市场推广及销售策略marketingandsalesstrategy10.促销活动promotionactivities11.售后服务post-salesservices12.客户构成及忠诚度customerbasecompositionandcustomerloyalty四：企业资源及生产流程管理enterpriseresourcesandproductionmanagement1.加工厂factoryandplant2.生产设备及使用效率equipmentsandproductioncapacity3.研究及开发researchanddevelopment4.采购策略purchasingpolicy5.采购渠道purchasingchannels6.供应商suppliers7.重大商业合同importantbusinesscontracts五：经营业绩businessperformance1.会计政策accountingpolicy2.历年审计意见auditingresultsofthelastthreeyearsifavailable3.三年的经营业绩、营业额及毛利详尽分析analysisonbusinessperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable4.三年的经营及管理费用分析analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable5.三年的非经常项目及异常项目分析analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable6.各分支机构对整体业绩的贡献水平分析analysisonthecontributionofeachsubsidiarytotheoverallbusinessperformance六、公司主营业务的行业分析industryanalysis1.行业现状及发展前景currentsituationandanticipationofindustrydevelopmenttrend2.中国特殊的经营环境和经营风险分析analysisonbusinessenvironmentandoperationalrisksinchina3.公司在该行业中的地位及影响thesubjectcompany’spositionandinfluenceintheindustry七：公司财务情况financialstatus1.三年的资产负债表分析threeyearsbalancesheetifavailable2.资产投保情况分析analysisonassetsinsurancestatus3.外币资产及负债capitalanddebtsinforeigncurrency4.历年财务报表的审计师及审计意见auditors’opiniononthefinancialreportsofthepastyears5.最近三年的财务预算及执行情况financialbudgetsandperformingstatusofthelastthreeyearsifavailable6.固定资产fixedassets7.或有项目（资产、负债、收入、损失）contingentitemsonassets,debts,income,losses8.无形资产（专利、商标、其他知识产权）intangibleassets,e.g.patent,logoandotherintellectualpropertyrights八：利润预测profitabilityforecast1.未来两年的利润预测profitforecastofthenexttwoyears2.预测的假设前提assumptionsoftheforecast3.预测的数据基础foundationoftheforecast4.本年预算的执行情况currentyear’sbudgetperformingstatus九：现金流量预测cashflowforecast1.资金信贷额度commercialandbankcreditlimits2.贷款需要needsonloans3.借款条款borrowingterms十：公司债权和债务creditor’srightsandliability（一）债权creditor’srights1.债权基本情况明细detailsofrights2.债权有无担保及担保情况collateral/guaranteestatusontherights3.债权期限durationofthecreditor’srights4.债权是否提起诉讼legalactionspursued（二）债务debtsandliabilities1.债务基本情况明细detailsoftheliability2.债务有无担保及担保情况collateral/guaranteestatusontheliabilities3.债务抵押、质押情况mortgageandpledge4.债务期限durationoftheliabilities5.债务是否提起诉讼legalactionspursued十一：公司的不动产、重要动产及无形资产properties,valuableassetsandintangibleassets1.土地权属landproperty2.房产权属houseproperty3.车辆清单automobiles4.专利权及专有技术patentsandself-developedtechnologies5.以上资产抵押担保情况mortgageandcollateralstatusontheabovelistedassets十二：公司涉诉事件lawsuits1.作为原告诉讼事件lawsuitputoutbythesubjectcompany,asplaintiff2.作为被告诉讼事件lawsuitagainstthesubjectcompany,asdefendant十三：其他有关附注otherissuesandcomments1.公司股东、董事及主要管理者是否有违规情况violationsbyanyoftheshareholders,’sany2.公司有无重大违法经营情况significantbusinessoperationalviolationsbythecompany3.上级部门对公司重大影响事宜impactandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompany十四：企业经营面临主要问题businessobstaclesandoperationaldifficulties1.困难或积极因素obstaclesdifficultiesandthenegativeimpactsorpositiveifthere’sany2.应对措施solutions【篇三：四大会计师事务所之一尽职调查所需资料清单中英文对照】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1.annualauditedfinancialstatementsofthegroupandcompaniesforfiscal____,_____and_____.贵集团及各集团公司____、_____及______财政年度的已审计财务报表。2.confidentialinformationmemorandumaboutthegroup.贵集团之商业计划书。3.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。4.assistanceingainingaccessto]’sworkingpapersofthegroupandcompanies.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。5.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。6.summaryofauditadjustmentsrecordedduringthehistoricalperiod.历史期间内审计调整记录概要。7.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。8.将____及_____年度未审阅之中期财务报表和总帐进行对帐。9.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）。10.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。11.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。12.copiesofexclusiveorsignificantcontractsenteredbythegroup.贵集团已签订之重要或独家性的合同副本。13.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）。14.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。15.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。16.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。17.extractofbankingfacilitiesgrantedtothegroup.贵集团银行贷款额度之摘录。18.consolidations(balancesheets,incomestatementsandcashflows)andtheconsolidationadjustmentsforeachperiodinthehistoricalperiod.19.reconciliationofgrosssalestonetsalesduringthehistoricalperiod.历史期间内，销售总额与销售净额的调节。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）。20.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。21.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。22.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。23.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。24.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。25.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。26.scheduleoforderfulfillmentandbackorderstatisticsforthehistoricalperiod.历史期间内的订单完成情况及延期交货统计明细表。27.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。28.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。29.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。30.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。31.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。32.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。33.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。34.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）。35.scheduleofheadcountdatabyfunctionduringthehistoricalperiod.历史期间内，各部门员工人数明细表。36.scheduleofrentalexpensebyindividuallocations/sites/tenancies.按每个地点/位置/租约表列租赁费用。37.scheduleoffreightexpenseduringthehistoricalperiod.历史期间内，运输费用明细表。38.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。39.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。40.scheduleofthecompositionofoperatingexpensesduringthehistoricalperiod.历史期间内，经营成本组成之明细表。41.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。42.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。43.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。44.scheduleofsalespersonnel,theirbasicsalaries,commissionandincentivecompensationduringthehistoricalperiod.历史期间内，销售人员基本工资、佣金及奖金明细表。45.writtensummaryofemploymentagreements,ifany.员工雇用协议书面摘要（如适用）。46.scheduleoflegalandprofessionalfees.法律及专业费用明细表。(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）47.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。48.scheduleofcashaccountbalancesasofthehistoricalbalancesheetdates.截至历史结算日，现金帐户余额明细表。49.listofbanksignatoriesandrespectivelimits银行户口签署者名单