財務稅務資料清單匯編（共7頁）.doc

1、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 exi

2、sting 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單 以下為我所初步所需提供文件清單。在我所展開盡職

3、調(diào)查工作后，有可能要求進一步提供其它資料。我所希望盡可能地利用貴公司現(xiàn)成的報告，以減少貴司的工作量。如果貴公司有與我所要求的項目相類似的文件，請與我們商討。請在提供的文件上標明相應的章節(jié)和項目號碼(例如:I-2)，以便我們對應。注：所有資產(chǎn)負債表科目均需提供于X年X月X日止、2009年度以及最近月底（如2010年2月或3月）的科目明細表（如應收應付類應按公司或個人名稱提供明細，固定資產(chǎn)/無形資產(chǎn)等需按項目提供明細）；損益表需提供截至從公司成立日到X年X月X日止期間、2009年度以及從2010年1月到最近月份（如2010年2月或3月）期間的損益表及其科目發(fā)生額明細表（如費用按費用類型，收入分別按

4、類別及客戶和地區(qū)）。上述所有表請一個科目一張表并盡量用Excel 準備電子文檔。A. Overview of the Business 業(yè)務概況1.Chart showing legal, organizational and ownership structure of the business. 貴公司之業(yè)務的法律、組織和所有權架構(gòu)圖。2.Summary of directors, officers and key employees of the Target including organizational charts. 貴公司之組織結(jié)構(gòu)圖，董事、管理層及主要職員情況。3.Summa

5、ry of key historical developments of the Target (i.e. incorporation, change of ownership, acquisitions, divestitures, restructurings, etc.). 貴公司之重大歷史發(fā)展情況概要(例如：公司成立、所有者變更、購并與分立，改組等等)。4.Articles of association, business licenses, certificates of approval and capital verification reports of the Target.

6、 Also include licenses under application. 貴公司之公司章程、營業(yè)執(zhí)照、批準證書和歷次驗資報告。 請包括未批核之申請證書。5.List of related parties showing the relationship with the Target and business relationship with the target (e.g. Customers or suppliers)貴公司之關聯(lián)公司名單，列示與貴公司的所有者/控制方關系（如為同一所有者）及業(yè)務聯(lián)系（例如為貴公司之客戶或供應商）。無B. General and Contract

7、ual 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. 過去從公司成立日起至目前所有股東會議及董事會的會議記錄。無7All major contracts with vendors/customers/other parties.與供貨商/客戶/其他簽訂的所有主要合同。8Confidentiality or secrecy agreements to which the Target

8、 is a party. 貴公司為合約一方的保密和秘密協(xié)議。9Agreements with shareholders/related parties. 與股東及關聯(lián)方簽訂的協(xié)議。10Any recent appraisals of the Targets properties or facilities. 近期貴公司之資產(chǎn)或設備的評估報告。無C. Accounting Controls and Policies財務控制和政策11Overview of the Targets accounting/finance department and responsibilities by emplo

9、yee, including contact information貴公司之會計/財務部門總體概況及各員工的職責，包括聯(lián)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.). 主要會計政策及從公司成立日至今重大轉(zhuǎn)變的描述(收入確認、固定資產(chǎn)、存貨計價、應

10、收帳款、存貨跌價準備、預提費用等等)。無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、采購、信貸控制、結(jié)帳程序、

11、存貨以及現(xiàn)金等方面現(xiàn)有會計政策和內(nèi)部控制的概述。無D. Financial Statement Information財務報表信息For the period ended 31 December 2008/ 2009 and current year to date從公司成立到2008年底期間、2009年度以及從2010年1月至今期間14Audited financial statements for the Target, including accountants report for the period ended 31 December 2008 and for the year e

12、nded 31 December 2009.公司成立到2008年底期間和2009年度經(jīng)審計貴公司的財務報表。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報表

13、，包括財務報表及其說明(例如：預算差異及表現(xiàn)點評等)。E. Historical Operating Information營運信息For the period ended 31 December 2008/2009 and current year to date從公司成立到2008年末期間、2009年度以及從2010年1月至今期間16Sales (units & dollars) and cost of sales analysis by product/ major customer and/or geographic location. 產(chǎn)品按品種/主要客戶和/或者地理位置分的

14、銷售明細表， 包括銷售數(shù)量及銷售金額與銷售成本。無17Cost of sales, selling, administrative and other income/expenses broken down by significant components. Explanations for significant fluctuations. 銷售成本，銷售費用、管理費用及其它損益表項目之明細表。如有重大波動，請?zhí)峁┱f明。無18Compliance with social welfare contribution requirements (i.e. pension, medical, un

15、employment, etc).公司為雇員繳交社會保險情況（養(yǎng)老保險，醫(yī)療保險和事業(yè)保險等），包括法律規(guī)定的繳交社保類型、人數(shù)、基數(shù)和比例以及貴公司所繳交的類型、人數(shù)、基數(shù)和比例。無19Summary of monthly salaries and wages with head count information.月度薪金工資及相應職員人數(shù)表。F. Historical Balance Sheet Information歷史成本資產(chǎn)負債表信息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2

16、0Breakdown of cash in bank, including all bank account #, amounts on deposit in each account, denominated currencies, purpose of accounts, and latest bank reconciliations. 銀行存款明細表，包括所有銀行帳戶帳號、各帳戶存款金額、幣種, 帳戶用途及銀行調(diào)節(jié)表。21Account receivable listing and aging analysis and recoverability(please indicate any

17、 amount due from related companies). 應收帳款明表及帳齡分析及其可回收性的評估，并請指出關聯(lián)企業(yè)欠款。無22Ageing and recoverability of other receivable其他應收款分客戶明細及帳齡分析，以及對其可回收性的評估。無23Allowance for bad debts rollforward of the allowance (bad debt expense, write-offs) and bad debt written off. 壞帳準備變動表(計提壞帳準備及沖銷)。無24Aged inventory listi

18、ng detailing quantity, unit cost and provision. 存貨貨齡明細清單，詳列數(shù)量、單位成本和計提之準備金。無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.最近一次盤點日之存貨總表(存貨帳面與實際余額間差異的調(diào)節(jié)表，并說明重大調(diào)整的原因)無26Fixed assets

19、register, detailing date of purchase, cost, useful lives, accumulated depreciation and impaired loss, if any. Identify those assets which are not owned. 固定資產(chǎn)清單，詳細列明采購日期、成本、有效使用年限、累計折舊和減值損失，如有。列出其中非擁有的資產(chǎn)。27Breakdown of all other assets (such as prepayment, prepaid exp, intangible assets).其他資產(chǎn)類科目明細（如預

20、付帳款，待攤費用，無形資產(chǎn)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

21、and necessary permits, consents and approvals貴公司使用或占用的(不一定是公司在法律定義下?lián)碛械?所有不動產(chǎn)及持有該等不動產(chǎn)所具有的權益之詳情，包括一切所有權文件、土地使用權證書、土地使用權轉(zhuǎn)讓或出讓合同、規(guī)劃許可、占用許可和與之相關所需的其它許可、同意和批準之副本。無29Accounts payable listing (aged, if available) and reconciliations to the general ledger. 應付帳款清單(包括帳齡，如有)及與總賬間的余額調(diào)節(jié)表。無30Schedule of other accr

22、uals and liabilities (commissions, bonus plans, utilities, marketing programs and deferred revenue) with description of their calculation methodology, if any. 其它應付款和預提費用明細表(包括傭金、獎金計劃、水電氣費用、市場營銷計劃和遞延收益)及其計算方法的具體描述 ，如有。31Schedule of short term and long-term debts which includes security description, p

23、rinciple amount, interest rate, payment schedule, advance payment privileges or penalties, late payment penalties, renewal and conservation privileges, principal repayment loans and other covenants. 短期和長期負債的清單，詳列包括本金、利率、抵押物、付款計劃、提前付款優(yōu)惠或懲罰、延期支付懲罰，續(xù)期和保留之優(yōu)先權和其它契約。無32Copies of loan agreements and all ba

24、nk facilities letters, including used and used所有借款協(xié)議書，包括已提取和未提取的借款，的復印件。無33Summary of contingent liabilities. 或有負債匯總。無G. Related Company Transactions 關聯(lián)企業(yè)交易For the period ended31 December 2008/2009 and current year to date從公司成立日到X年X月X日止期間、2009年度及從2010年1月1到現(xiàn)在的關聯(lián)交易34 Schedule of significant related pa

25、rty transactions for the current year to date, showing the name of entity, nature, amounts, terms of trade, transfer pricing policy, etc.過去從公司成立日至今貴公司與關聯(lián)方之間的所有交易情況，列明關聯(lián)方、性質(zhì)、金額、交易條款及轉(zhuǎn)移定價等等，以及評價關聯(lián)交易條款和公平條件下的交易條款的異同。無35. Details of the nature and quantum of balances with related parties.關聯(lián)方往來余額的性質(zhì)、金額明細

26、。H. Tax authority communications與稅務局之往來文件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.由稅務局出具有關納稅情況之報告/通知

27、如稅務審查報告或繳稅通知書無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 correspondenc

28、e prepared by the entities concerned to apply for such rulings.由公司發(fā)出之申請文件及由稅務局出具有關納稅基礎之規(guī)定，如有關稅務優(yōu)惠、優(yōu)惠期限、納稅基礎批復及免稅批文無38Correspondence in respect of any other disputes, not mentioned above, with the relevant tax authorities.其他有關稅務爭議之往來文件無I. 與其他部門的往來文件Other relevant authorities communications 39Communic

29、ations 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.). 與其

30、他政府機關如外經(jīng)貿(mào)委、工商局及技術監(jiān)督局所發(fā)出影響公司運作的有關往來文件無40Quarterly and annual EIT returns and the respective tax payment certificates.季度及年度企業(yè)所得稅申報表及完稅憑證41Monthly BT returns and the respectively tax payment certificates.每月營業(yè)稅申報表及完稅憑證42BT returns and tax completion certificates on other BT paid, such as transfer of intangible asset, immovable properties and etc.有關轉(zhuǎn)讓無形資產(chǎn)、不動產(chǎn)之營業(yè)稅申報表及完稅證無43Analysis of transactions of BT payable account.應付營業(yè)稅明細帳44Document on any BT exemption/refund granted by tax authorities or lo