财务税务资料清单汇编

Preliminary Document Request ListSet forth below is a preliminary document request listing based on our current understanding of your business. As we continue our due diligence procedures, additional documents or information may be requested. To the extent possible, we would like to utilize your existing reports. If you have information that may be similar to the requested items, please discuss the applicable items with us before doing additional work. When providing the information to us, please mark it with the applicable section and item number (i.e., I-2). 初步所需提供文件清单 以下为我所初步所需提供文件清单。在我所展开尽职调查工作后，有可能要求进一步提供其它资料。我所希望尽可能地利用贵公司现成的报告，以减少贵司的工作量。如果贵公司有与我所要求的项目相类似的文件，请与我们商讨。 请在提供的文件上标明相应的章节和项目号码(例如:I-2)，以便我们对应。注：所有资产负债表科目均需提供于X年X月X日止、2009年度以及最近月底（如2010年2月或3月）的科目明细表（如应收应付类应按公司或个人名称提供明细，固定资产/无形资产等需按项目提供明细）；损益表需提供截至从公司成立日到X年X月X日止期间、2009年度以及从2010年1月到最近月份（如2010年2月或3月）期间的损益表及其科目发生额明细表（如费用按费用类型，收入分别按类别及客户和地区）。上述所有表请一个科目一张表并尽量用Excel 准备电子文档。A. Overview of the Business 业务概况1.Chart showing legal, organizational and ownership structure of the business. 贵公司之业务的法律、组织和所有权架构图。2.Summary of directors, officers and key employees of the Target including organizational charts. 贵公司之组织结构图，董事、管理层及主要职员情况。3.Summary of key historical developments of the Target (i.e. incorporation, change of ownership, acquisitions, divestitures, restructurings, etc.). 贵公司之重大历史发展情况概要(例如：公司成立、所有者变更、购并与分立，改组等等)。4.Articles of association, business licenses, certificates of approval and capital verification reports of the Target. Also include licenses under application. 贵公司之公司章程、营业执照、批准证书和历次验资报告。 请包括未批核之申请证书。5.List of related parties showing the relationship with the Target and business relationship with the target (e.g. Customers or suppliers)贵公司之关联公司名单，列示与贵公司的所有者/控制方关系（如为同一所有者）及业务联系（例如为贵公司之客户或供应商）。无B. General and Contractual Matters一般性及合同事宜6Access to minutes of meetings of the shareholders/board for the last two financial years and current year to date. 过去从公司成立日起至目前所有股东会议及董事会的会议记录。无7All major contracts with vendors/customers/other parties.与供货商/客户/其他签订的所有主要合同。8Confidentiality or secrecy agreements to which the Target is a party. 贵公司为合约一方的保密和秘密协议。9Agreements with shareholders/related parties. 与股东及关联方签订的协议。10Any recent appraisals of the Targets properties or facilities. 近期贵公司之资产或设备的评估报告。无C. Accounting Controls and Policies财务控制和政策11Overview of the Targets accounting/finance department and responsibilities by employee, including contact information贵公司之会计/财务部门总体概况及各员工的职责，包括联系方式。 12Description of major accounting policies in place and any changes in the current year to date (revenue recognition, fixed assets, inventory costing, A/R and inventory reserves, accruals, etc.). 主要会计政策及从公司成立日至今重大转变的描述(收入确认、固定资产、存货计价、应收帐款、存货跌价准备、预提费用等等)。无13Overview of the accounting policies and controls in place regarding revenue, purchasing, credit control, cut-off procedures, inventory and cash, in particular controls to ensure cash sales received are banked in and inventory/land available for sale is updated.就收入、采购、信贷控制、结帐程序、存货以及现金等方面现有会计政策和内部控制的概述。无D. Financial Statement Information财务报表信息For the period ended 31 December 2008/ 2009 and current year to date从公司成立到2008年底期间、2009年度以及从2010年1月至今期间14Audited financial statements for the Target, including accountants report for the period ended 31 December 2008 and for the year ended 31 December 2009.公司成立到2008年底期间和2009年度经审计贵公司的财务报表。14Annual management package, including financial statements and explanatory comments (e.g. variances from budget standards, performance highlights, etc.) for the years ended 31 December 2008/2009 and current year to date.2008年度、2009年度及截至最近月份的管理报表，包括财务报表及其说明(例如：预算差异及表现点评等)。E. Historical Operating Information营运信息For the period ended 31 December 2008/2009 and current year to date从公司成立到2008年末期间、2009年度以及从2010年1月至今期间16Sales (units & dollars) and cost of sales analysis by product/ major customer and/or geographic location. 产品按品种/主要客户和/或者地理位置分的销售明细表， 包括销售数量及销售金额与销售成本。无17Cost of sales, selling, administrative and other income/expenses broken down by significant components. Explanations for significant fluctuations. 销售成本，销售费用、管理费用及其它损益表项目之明细表。如有重大波动，请提供说明。无18Compliance with social welfare contribution requirements (i.e. pension, medical, unemployment, etc).公司为雇员缴交社会保险情况（养老保险，医疗保险和事业保险等），包括法律规定的缴交社保类型、人数、基数和比例以及贵公司所缴交的类型、人数、基数和比例。无19Summary of monthly salaries and wages with head count information.月度薪金工资及相应职员人数表。F. Historical Balance Sheet Information历史成本资产负债表信息As at 31 December 2008/2009 and current month end.于X年X月X日、2009年12月31日及最近月底20Breakdown of cash in bank, including all bank account #, amounts on deposit in each account, denominated currencies, purpose of accounts, and latest bank reconciliations. 银行存款明细表，包括所有银行帐户帐号、各帐户存款金额、币种, 帐户用途及银行调节表。21Account receivable listing and aging analysis and recoverability(please indicate any amount due from related companies). 应收帐款明表及帐龄分析及其可回收性的评估，并请指出关联企业欠款。无22Ageing and recoverability of other receivable其他应收款分客户明细及帐龄分析，以及对其可回收性的评估。无23Allowance for bad debts rollforward of the allowance (bad debt expense, write-offs) and bad debt written off. 坏帐准备变动表(计提坏帐准备及冲销)。无24Aged inventory listing detailing quantity, unit cost and provision. 存货货龄明细清单，详列数量、单位成本和计提之准备金。无25Stock take report for the most recent stock take. A list of book-to-physical adjustments in this respect and explanations of significant book-to-physical adjustments.最近一次盘点日之存货总表(存货帐面与实际余额间差异的调节表，并说明重大调整的原因)无26Fixed assets register, detailing date of purchase, cost, useful lives, accumulated depreciation and impaired loss, if any. Identify those assets which are not owned. 固定资产清单，详细列明采购日期、成本、有效使用年限、累计折旧和减值损失，如有。列出其中非拥有的资产。27Breakdown of all other assets (such as prepayment, prepaid exp, intangible assets).其他资产类科目明细（如预付帐款，待摊费用，无形资产等）。28Details of all fixed assets used or occupied (not necessarily owned) by the company and the related ownership details, including copies of all ownership documents, land use right certificates, land use right transfer agreements, zoning permits, occupation permits and other related and necessary permits, consents and approvals贵公司使用或占用的(不一定是公司在法律定义下拥有的)所有不动产及持有该等不动产所具有的权益之详情，包括一切所有权文件、土地使用权证书、土地使用权转让或出让合同、规划许可、占用许可和与之相关所需的其它许可、同意和批准之副本。无29Accounts payable listing (aged, if available) and reconciliations to the general ledger. 应付帐款清单(包括帐龄，如有)及与总账间的余额调节表。无30Schedule of other accruals and liabilities (commissions, bonus plans, utilities, marketing programs and deferred revenue) with description of their calculation methodology, if any. 其它应付款和预提费用明细表(包括佣金、奖金计划、水电气费用、市场营销计划和递延收益)及其计算方法的具体描述 ，如有。31Schedule of short term and long-term debts which includes security description, principle amount, interest rate, payment schedule, advance payment privileges or penalties, late payment penalties, renewal and conservation privileges, principal repayment loans and other covenants. 短期和长期负债的清单，详列包括本金、利率、抵押物、付款计划、提前付款优惠或惩罚、延期支付惩罚，续期和保留之优先权和其它契约。无32Copies of loan agreements and all bank facilities letters, including used and used所有借款协议书，包括已提取和未提取的借款，的复印件。无33Summary of contingent liabilities. 或有负债汇总。无G. Related Company Transactions 关联企业交易For the period ended 31 December 2008/2009 and current year to date从公司成立日到X年X月X日止期间、2009年度及从2010年1月1到现在的关联交易34 Schedule of significant related party transactions for the current year to date, showing the name of entity, nature, amounts, terms of trade, transfer pricing policy, etc.过去从公司成立日至今贵公司与关联方之间的所有交易情况，列明关联方、性质、金额、交易条款及转移定价等等，以及评价关联交易条款和公平条件下的交易条款的异同。无35. Details of the nature and quantum of balances with related parties.关联方往来余额的性质、金额明细。H. Tax authority communications与税务局之往来文件36Reports/notices issued by the tax authorities and other communications with respect to the examinations of the tax filings status of the entities concerned, such as, tax audit reports or notice of settlement of outstanding tax liabilities.由税务局出具有关纳税情况之报告/通知如税务审查报告或缴税通知书无37Rulings issued by the tax authorities with respect to/affecting the filing positions of the entities concerned (e.g., approval letter of preferential tax treatment or FEIT holiday, taxation basis approval confirmation, tax-exemption approval documents) together with the correspondence prepared by the entities concerned to apply for such rulings.由公司发出之申请文件及由税务局出具有关纳税基础之规定，如有关税务优惠、优惠期限、纳税基础批复及免税批文无38Correspondence in respect of any other disputes, not mentioned above, with the relevant tax authorities.其他有关税务争议之往来文件无I. 与其他部门的往来文件Other relevant authorities communications 39Communications with other relevant authorities which may affect the business activities or operation of the entities concerned such as the Ministry of Foreign Trade and Economic Cooperation/local Management Committee, the State Administration for Industry and Commerce, and the Technology Committee etc.). 与其他政府机关如外经贸委、工商局及技术监督局所发出影响公司运作的有关往来文件无40Quarterly and annual EIT returns and the respective tax payment certificates.季度及年度企业所得税申报表及完税凭证41Monthly BT returns and the respectively tax payment certificates.每月营业税申报表及完税凭证42BT returns and tax completion certificates on other BT paid, such as transfer of intangible asset, immovable properties and etc.有关转让无形资产、不动产之营业税申报表及完税证无43Analysis of transactions of BT payable account.应付营业税明细帐44Document on any BT exemption/refund granted by tax authorities or local government.由税务局发出有关营业税免税/退税之文件无J. Other taxes/其他税项45Payroll information for local and expatriate staff.内地及外藉员工之薪金资料46Sample contracts, each for loca