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.docx

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1、Target Project Information Request List (“IRL”) Accounting and TaxAs of , 审阅对象 项目会计及税务资料清单截止 年 月 日The following is IRL for conducting a review of financial, certain operational and tax information of _(the “Group”; references to “Company” or “Target” refer to any of the subsidiaries or legal entitie

2、s of the Group). The “historical period” referred to herein is defined as the years ended_, _, and _ (“Fiscal_, _and _”) and the _ months ended _, _and _ (“Interim _ and _”). Thus, the historical period has _ separate periods within it. Please note that this IRL has three sections: I. Financial and

3、Accounting; II. Tax; and III. Discussion Items.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. Financial and Accounting财务及会计General

4、综合1. Annual audited financial statements of the Group and Companies for Fiscal_, _and _.贵集团及各集团公司_ _、_ _ 及_财政年度的已审计财务报表。2. Confidential information memorandum about the Group.贵集团之商业计划书。3. Monthly unaudited financial statements of the Group and Companies for the historical period.贵集团及各集团公司历史期间每月未经审计的

5、财务报表。4. Assistance in gaining access to name of accountantss Year and Year audit working papers of the Group and Companies.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. Determine whether the Group is using accounting methods where other acceptable or even preferable methods should be used. Compare

6、the accounting policies of the Company to the accounting policies of certain competitors as described in publicly available reports.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. Summary of audit adjustments recorded during the historical period.历史期间内审计调整记录概要。7. Copies of any independent

7、 accountants management letters or outside consultants reports issued during the historical period.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. Reconcile unaudited financial statements for Interim and _ to the general ledger.将_ _及_ _ _年度未审阅之中期财务报表和总帐进行对帐。9. Written summary of services provided to or by and ch

8、arges to or from related parties during the historical period, including other businesses owned by executive management. Also, include in the summary the basis (such as, whether it is tax-driven, it has a commercial basis, it is non-arms length, etc) of these transactions. 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

9、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. Group and department organizational charts and legal entity charts. Separately identify consolidating entities and non-consolidating entities, include reason(s) for not consolidating into the Group accounts.贵集团组织结构及法定实体组织图。独立识

10、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. Copies of the Companys articles of incorporation, such as joint ventures agreement and any supplementary amendments, copies of business commercial and commercial registration and any other governmental approvals documents.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

11、任何政府批准文件之副本。12. Copies of exclusive or significant contracts entered by the Group.贵集团已签订之重要或独家性的合同副本。13. List of licenses, patents, copyrights and other intangible assets owned by the Group. Also separately list those that are not owned but are used by the Group (include the costs, variable or fixed

12、, of using these intangible assets).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. Documents relating to material patents, copyrights, licenses, trademarks, etc issued or pending. 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. List of board members and list of all shareho

13、lders and size of holdings; current shares outstanding.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. Schedule of all options, warrants, rights and any other dilutive securities with exercise price and vesting provisions.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. Extract of banking facilities granted to the Group.贵集团

14、银行贷款额度之摘录。Historic consolidating financial statements (Group level) 历史合并财务报表（集团层面）18. Consolidations (balance sheets, income statements and cash flows) and the consolidation adjustments for each period in the historical period.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）。Historic income statement analysis

15、(Company level) 历史损益表分析（公司层面）19. Reconciliation of gross sales to net sales during the historical period.历史期间内，销售总额与销售净额的调节。20. Schedule of sales, gross margin, and sales volume on a product line basis (i.e., own brand, OEM/ODM, etc) for the historical period. 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

16、售量之明细表。21. Schedule of sales, gross margin, and sales volume by significant product by geographical locations (external sales by countries and domestic sales by provinces/cities) for the historical period. 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. Schedule of sales, gross margin, and sa

17、les volume by significant customer (at least for the Companys top _ customers) by significant product by geographical locations (external sales by countries and domestic sales by provinces/cities) for the historical period. Also include the customers principal activity and nature of business, in par

18、ticular, its use of the Companys products.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. Schedule of sales, gross margin, and sales volume by geographical locations (external sales by countries and domestic sales by provinces/cities).按销售地区(各外销国家及各内销省份/城市)分

19、类之销售额、毛利率及销售量之明细表。24. Schedule of sales, gross margin, and sales volume by manufacturing facilities (i.e., locations of factories) by significant product for the historical period.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. Schedule of sales, gross margin and sales volume by channels of distributio

20、n (such as agents, and manufacturers, 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. Schedule of order fulfillment and backorder statistics for the historical period.历史期间内的订单完成情况及延期交货统计明细表。27. Schedule of the backlog as of _, _and compare to backlog as of _, _ and trends.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

21、，分析其趋势。28. Schedule of cost of sales disaggregated by major component during the historical period. Identify which costs are fixed, semi-fixed, or variable.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. Schedule of manufacturing overheads and the calculation/allocation basis between cost of sales and i

22、nventory.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. Schedule of material/goods purchases from the top _ suppliers (indicate source of supplies such as domestic, off-shore, etc.) during the historical period including the items purchased (volume and total cost), mix of raw materials, terms, evaluation of

23、 current relationship, and evaluation of material quality.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. Schedule of changes in significant materials (i.e. type) costs during the historical period.历史期间的主要材料成本（按种类）变化之明细表。32. Schedule of the Companys spoilage and

24、 scrap/rejection rates during the historical period.历史期间内，贵公司产品的损坏率及废品/退货率情况。33. Schedule of direct labor and manufacturing overhead during the historical period, include the method of calculation/allocation of manufacturing overhead between cost of goods sold and inventory.历史期间内，直接员工费用及间接制造费用明细表, 列

25、出其计算方法及将其分配往销售成本及存货之基准。34. Schedule of wages and employee costs (disaggregated among payroll taxes, employee benefits, etc.) during the historical period reconciled to income statement category and average headcount (per the next item).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. Sche

26、dule of headcount data by function during the historical period.历史期间内，各部门员工人数明细表。36. Schedule of rental expense by individual locations/sites/tenancies.按每个地点/位置/租约表列租赁费用。37. Schedule of freight expense during the historical period.历史期间内，运输费用明细表。38. Schedule of sales and marketing expenses disaggrega

27、ted by channel of distribution during the historical period.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. Schedule of delivery/distribution expense by product line and/or customer during the historical period. 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. Schedule of the composition of operating expenses during the historical p

28、eriod.历史期间内，经营成本组成之明细表。41. Schedule of advertising and promotion expense by major activity (e.g., advertising in industry journals, trade shows) for the historical period.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. Schedule of other income and expense (e.g., finance costs, revaluation gains/losses,

29、 etc.) during the historical period.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. Schedule of the five (5) highest compensated individuals, including base, incentives and fringe benefits, during each period in the historical period.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. Schedule of sales personnel, th

30、eir basic salaries, commission and incentive compensation during the historical period.历史期间内，销售人员基本工资、佣金及奖金明细表。45. Written summary of employment agreements, if any. 员工雇用协议书面摘要（如适用）。46. Schedule of legal and professional fees.法律及专业费用明细表。Historic balance sheet analysis (Company level)历史资产负债表分析（公司层面）(T

31、he “historical balance sheet dates” referred to herein includes _, _ 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. Written status of all of the Companys bank account reconciliations as of _,_. Please make copies available.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. Schedule of cash account balances as of the

32、 historical balance sheet dates.截至历史结算日，现金帐户余额明细表。49. List of bank signatories and respective limits银行户口签署者名单及有关权限。50. Aged accounts receivable trial balances as of the historical balance sheet dates (reconciled to the general ledger).截至历史结算日，应收帐款试算表余额（与总帐对帐）。51. Schedule of the changes in the allow

33、ance for doubtful accounts during the historical period.历史期间内，坏帐准备变动明细表。52. Evaluation of the collectibility of significant past due accounts and the adequacy of the allowance for doubtful accounts (including discounts, returns and allowances) as of _.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

34、）。53. Schedule of bills receivable outstanding at the historical balance sheet dates.截至历史结算日，未付应收票据明细表。54. Schedule of pledged receivables and other assets.已抵押之应收帐款及其它资产明细表。55. Schedule of sales returns and allowances on a monthly basis for the historical period.历史期间内，每月销售退回及折让明细表。56. Schedule of ye

35、ar-end book-to-physical inventory adjustments during the historical period.历史期间内，年末帐和实地盘存调节明细表。57. Perpetual inventory listing reconciled to the general ledger as of the balance sheet dates.截至历史结算日的永续盘存明细表与总帐对帐表。58. Schedule of inventory by classification and broad stockkeeping unit (“SKU”) categori

36、es as of the historical balance sheet dates.截至历史结算日，按类别及存货单位（“SKU”）划分的存货明细表。59. Schedule of the changes in the allowance for the reserve for excess, slow-moving and obsolete inventories during the historical period.历史期间内，过剩、滞销及过时存货准备金变动明细表。60. Schedule of aging analysis of inventories as of the hist

37、orical balance sheet dates.截至历史结算日，存货帐龄分析明细表。61. Roll forward of schedule of inventory provision during the historical period.历史期间内，存货准备之变动明细表。62. List of short-term and long-term investments, with details on shareholders, percent of shareholding, and nature of business, etc.短期及长期投资名单，包括股东资料、股权比例、业务

38、性质等。63. Written policies and procedures for capitalization and depreciation (book and tax).资本化及折旧（帐薄及税项）的书面政策及程序。64. Fixed assets register.固定资产登记簿。65. Rollforward schedule of property and equipment by major classification through the historical period.历史期间内，各主要种类的财产及设备的变动明细表。66. List of fixed assets

39、 additions and disposals. 固定资产增加及减少清单。67. List of any significant lease agreements and a schedule of lease commitments.重大租赁协议清单及租赁承诺明细表。68. Schedule of planned capital expenditures for the remainder of Fiscal _and for Fiscal years _ through _ (if available)._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）。69. S

40、chedule of other current and non-current assets (such as, deposits and prepayments, and investment properties) as of the historical balance sheet dates.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。70. Accounts payable trial balance as of the historical balance sheet dates reconciled to the general ledger.截至历史结算日

41、，应付帐款试算表余额与总帐之对帐。71. Schedule of bills payable outstanding at the historical balance sheet dates.截至历史结算日，未付票据应付款明细表。72. Schedule of other payables and deposits and accruals as of the historical balance sheet dates.截至历史结算日，其它应付帐款、存款及应计费用明细表。73. Schedule of current and long-term debt obligations as of

42、 the historical balance sheet dates.截至历史结算日，流动负债及长期负债明细表。74. Schedule of asset pledged and guaranteed against bank borrowings or non-bank borrowings.因银行或非银行贷款用作抵押及担保之资产明细表。75. Schedule that rolls forward all equity accounts (including reserve accounts) through the historical period. 历史期间内全部股东权益帐户变动明

43、细表。76. Latest capital verification report.最近的验资报告。77. List of off-balance sheets assets and liabilities.不列入资产负债表的资产及负债明单。Other（其它）78. Schedule of sales, gross margins and operating income on a monthly basis for the historical period.历史期间内有关销售额、毛利、及营业收入的月度明细表。79. Schedule of monthly working capital d

44、uring the historical period.历史期间内营运资本月度明细表。80. Schedule of working capital statistical data (e.g., days sales outstanding, inventory turnover, accounts payable days cost of sales, accrued expenses days cost of sales, and net working capital as a percent of trailing 12-month sales) during the histori

45、cal period.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）。81. Comparison of the Groups budget-to-actual results for Fiscal_.贵集团_财政年度预算业绩与实际业绩之比较。82. Comparison of the Groups budget-to-actual results for Interim _.贵集团_财政年度中期预算业绩与实际业绩之比较。83. Operating results pr

46、ojections by product categories including any sensitivity analysis for Fiscal _ 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。84. Fiscal _ budget by month will all assumptions and supporting schedules._财政年度每月预算表及各种预算假设及附件明细表。85. Projected balance sheets and cash flow statements, and working capital level for Fiscal _ 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。86. Written summary of asserted and unasserted claims and assessments, and any third-party guarantees have been made by or on behalf of the Group.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。87. Access to signif