会计师事务所尽职调查所需资料清单中英文对照

1、Page Target Project Information Request List (“IRL”) Accounting and TaxAs of , 审阅对象 项目会计及税务资料文件资料清单截止 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 lega

2、l entities 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. Finan

3、cial and 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,所需由贵公司筹备的资料文件资料清单。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。请注意资料文件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 Accou

4、nting财务及会计General综合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。Confidential information memorandum about the Group.贵集团之商业计划书。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

5、间每月未经审计的财务报表。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。Determine whether the Group is using accounting methods where other acceptable or even preferable methods should be used. Compar

6、e 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。Summary of audit adjustments recorded during the historical period.历史期间内审计调整记录概要。Copies of any independent acc

7、ountants 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咨询顾问报告之副本。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。Written summary of services provided to or by and charges to

8、 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所有服务，以及关于收入支出的书

9、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）。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。独立识别属与合并及不属于合并之

10、各个实体，指出不与集团报表进行合并之原因。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.贵公司所有设立资料文件之副本，如合资公司协议及任何关于补充和修改。商业登记、营业执照及任何政府批准资料文件之副本。

11、Copies of exclusive or significant contracts entered by the Group.贵集团已签订之重要或独家性的协议副本。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, of using these int

12、angible 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，分别列出以上所有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更成本）。Documents relating to material patents, copyrights, licenses, trademarks, etc issued or pending. 关于重要专利、版权、牌照、许可证、商标等之资料文件 - 已办理或正在办理。List of board members and list of all shareholders and size of holdings

13、; 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。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。Extract of banking facilities granted to the Group.贵集团银行贷款额度之摘录。Historic consolidating f

14、inancial statements (Group level) 历史合并财务报表（集团层面）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 (Company level) 历史损益表分析（公司层面）Reconcili

15、ation 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。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、毛利率及销售量之明细表。Schedule of sales, gross margin, and sa

16、les 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。Schedule of sales, gross margin, and sales volume by significant customer (at least for the C

17、ompanys 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 particular, its use of the Companys products.历史期间内，各主要客户（

18、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。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)分类之销售额、毛利率及销售量之明细表。Schedule of sales, gross margin, and sal

19、es 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备（工厂位置）分类之销售额、毛利率及销售量之明细表。Schedule of sales, gross margin and sales volume by channels of distribution (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

20、利率及销售量之明细表。Schedule of order fulfillment and backorder statistics for the historical period.历史期间内的订单履行情况及延期交货统计明细表。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，分析其趋势。Schedule of cost of sales disaggregated by major component during t

21、he 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、半固定成本及变更成本。Schedule of manufacturing overheads and the calculation/allocation basis between cost of sales and inventory.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。Schedule of material/goods purchases f

22、rom 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 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

23、，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。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。Schedule of the Companys spoilage and scrap/rejection rates during the historical period.历史期间内，贵公司产品的损毁率及废品/退货率情况。Schedule of direc

24、t 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，直接职工或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。Schedule of wages and employee costs (disaggregated among payroll taxes,

25、 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职工或员工费用(按工资税、职工或员工福利等分列明细表)，与损益表中的工资及平均职工或员工人数核对（见以下项目）。Schedule of headcount data by function during the historical period.历史期间内，各部门职工或员工人数明细表。Schedule o

26、f rental expense by individual locations/sites/tenancies.按每个地点/位置/租约表列租赁费用。Schedule of freight expense during the historical period.历史期间内，运输费用明细表。Schedule of sales and marketing expenses disaggregated 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。Schedule of deliv

27、ery/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。Schedule of the composition of operating expenses during the historical period.历史期间内，经营成本组建之明细表。Schedule of advertising and promotion expense by major activity (e.g., advertising in in

28、dustry 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。Schedule of other income and expense (e.g., finance costs, revaluation gains/losses, 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。Schedule of the five (5) highest compensated ind

29、ividuals, 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）职工或员工的明细表。Schedule of sales personnel, their 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。Written summa

30、ry of employment agreements, if any. 职工或员工雇用协议书面摘要（如适用）。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）(The “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）Written status o

31、f 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。Schedule of cash account balances as of the historical balance sheet dates.截至历史结算日，现金帐户余额明细表。List of bank signatories and respective limits银行户口签署者名单及关于权限。Aged accounts receivable t

32、rial 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）。Schedule of the changes in the allowance for doubtful accounts during the historical period.历史期间内，坏帐筹备变更明细表。Evaluation of the collectibility of significant past due accounts and the ade

33、quacy 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筹备充裕情况的评估（包括折扣、退回及折让）。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。Schedule of pledged receivables and other assets.已抵押之应

34、收帐款及其它资产明细表。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。Schedule of year-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。Perpetual inventory listing reconciled to the general ledger as of the bal

35、ance sheet dates.截至历史结算日的永续盘存明细表与总帐对帐表。Schedule of inventory by classification and broad stockkeeping unit (“SKU”) categories 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。Schedule of the changes in the allowance for the reserve for excess, slow-moving and obsolete invento

36、ries during the historical period.历史期间内，过剩、滞销及过时存货筹备金变更明细表。Schedule of aging analysis of inventories as of the historical balance sheet dates.截至历史结算日，存货帐龄分析明细表。Roll forward of schedule of inventory provision during the historical period.历史期间内，存货筹备之变更明细表。List of short-term and long-term investments,

37、with details on shareholders, percent of shareholding, and nature of business, etc.短期及长期投资名单，包括股东资料文件资料、股权比例、业务性质等。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。Fixed assets register.固定资产登记簿。Rollforward schedule of property and equipment by

38、major classification through the historical period.历史期间内，各主要种类的财产及设备的变更明细表。List of fixed assets additions and disposals. 固定资产增加及减少清单。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。Schedule of planned capital expenditures for the remainder of Fiscal _and

39、 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）。Schedule 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。Accounts payable trial balance as

40、 of the historical balance sheet dates reconciled to the general ledger.截至历史结算日，应付帐款试算表余额与总帐之对帐。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。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、

41、存款及应计费用明细表。Schedule of current and long-term debt obligations as of the historical balance sheet dates.截至历史结算日，流动负债及长期负债明细表。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。Schedule that rolls forward all equity accounts (including reserv

42、e accounts) through the historical period. 历史期间内全部股东权益帐户变更明细表。Latest capital verification report.最近的验资报告。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）Schedule of sales, gross margins and operating income on a monthly basis for the historical period.历史期间内关于销售额、毛利、及营业收入的

43、月度明细表。Schedule of monthly working capital during the historical period.历史期间内营运资本月度明细表。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 trai

44、ling 12-month sales) during the historical 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）。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。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

45、际业绩之比较。Operating results projections 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。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。Projected balance sheets and cash flow statements, and w

46、orking 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。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。Access to significant contracts and agreements, includ

47、ing employment agreements, union agreements, distributor agreements, purchase or sale agreements, etc. 查阅重大协议及协约，包括聘约、工会协议、分销协议、购售协议等。Employee turnover statistics and dependency on specific key people and plans for new hires or lay-offs/reorganization.职工或员工离职数据，是否依赖某些重要职工或员工，未来新聘或裁员/重组计划。List of all

48、 system hardware and software, related underlying lease and licensing agreements, etc.全部系统硬件及软件，关于租约及使用许可协议等之清单。Information systems organization structure.信息系统组织架构。Summary of written (and unwritten) backup and disaster recovery procedures.书面（及非书面）备份与灾后重建程序。Schedule of and evaluate the Groups cost es

49、timates to fully implement planned system activities.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。Description of product liability and warranties.公司产品之关于责任及保用描述。Copies of any recent real estate or equipment appraisals/valuation reports.最近房地产或设备估值报告副本。List of key strategic relationships including revenue contributions

50、and marketing agreements.主要策略性伙伴关系清单，包括收入贡献，市场推广协议等。Brief description of any significant relationships severed during the historical period.简述在历史期间内任何终止之策略性伙伴关系。Market position and SWOT analysis.市场定位及优势和劣势、机会与挑战分析。Current brochures and marketing materials.最新的公司推广资料文件资料及小册子。Any relevant marketing stu

51、dies conducted by outside parties.任何独立团体进行与贵公司业务关于的市场调查。Description of any current and potential litigation including potential damages and settlement documents.陈述任何现有或潜在的诉讼，包括潜在损失及和解资料文件。Summary of insurance coverage/any material exposures.保险保障范围及任何重大风险之摘要。Company press releases, articles relating

52、to the Company of its industry, Company newsletters.公司新闻发布，关于行业的报导及公司通讯。List of advisors including legal counsel, auditors and consultants.专业代表名单，包括律师，审计师及咨询顾问等。II. Tax税务OPEN待定III. Discussion Items讨论事项Marketing, sales and distribution strategies (including differences for domestic versus export sale

53、s).市场推广、销售及分销策略（包括内销与外销之差异）。Critical success factors to the Groups growth. Key growth drivers and future prospects for the industry and Group.贵集团发展成功之关键因素，贵集团及关于行业未来前景及增长之主要驱动因素。Distributor acceptance and retainage policies.接受与保留分销商之政策。Significant products, product line and brands offered.供应与市场的主要产品

54、、产品线及品牌。Significant competitors and market shares by end markets and product lines.目标市场与各种产品的主要竞争对手及其所占市场份额。Anticipated technological change that may have significant impacts on the Groups products and manufacturing process.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。Timing of new products and product enhancements

55、. Description of any product or design awards.推出新产品及更新现有产品之时间表。列举曾取得之产品或设计奖项。Pricing policies (both Group and industry), procedures and practices.贵集团与相关行业的定价政策、程序与实行办法。Sales terms and billing practices (including currencies used).销售条款及付款办法（包括所用货币）。Shipping policies, procedures and practices.运货制度、程序与

56、实行办法。Companys policy for charging handling and freight to customers. 贵公司向客户收取手续费及运费之制度。Policies and procedures for returns and allowances and other sales deductions. 退货、折扣及其它销售扣减的制度与程序。Product life cycle issues.产品寿命周期问题。Description of how backlog is recorded.陈述延期交货的纪录程序。Discussion of whether the Com

57、pany has entered into any barter transactions?贵公司是否有进行任何易货交易。Discussion of the purchase price paid by the Company for raw materials purchased from any related parties, and whether the pricing and terms are as competitive as those obtained from arms length suppliers.详述贵公司向关联方购原材料所支付的价款，关于定价和交易条件，与其它一

58、般渠道的供应商所提供的是否具相同竞争力。Any significant changes in costs, types of benefits offered, incentives, etc.? Any special benefits or change-in-control provisions exist which will be triggered by the proposed transaction?成本、各种福利、奖金等有否出现重大变更？此建议交易会否致使任何形式的控股权改变或引致任何特殊权益的造成或产生？Travel and entertainment reimbursem

59、ent and gift policies and procedures.差旅费、招待费报销和礼品支出的制度和程序。Procedures with respect to the receipt and disbursement of cash (e.g., use of lock box, authorization controls, segregation of duties, cutoff procedures, physical controls), credit facilities, and requirements for letters of credit, if any.贵公

60、司关于现金收支的程序（如：使用保险箱、监管权限、责任分工、截止程序、实物监控等），关于信贷额度批核的程序，以及开信用证方面的规定（如适用）。Company credit and collection policies and procedures (e.g., terms, discounts allowed, return policies), cut-off procedures, procedures for establishing a reserve for bad debts and returns, and inquire about non-standard terms off