財(cái)務(wù)稅務(wù)文件清單匯編

1、 HYPERLINK / 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 uti

2、lize 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單 以下為我所初步所需

3、提供文件清單。在我所展開(kāi)盡職調(diào)查工作后，有可能要求進(jìn)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(bào)告，以減少貴司的工作量。假如貴公司有與我所要求的項(xiàng)目相類似的文件，請(qǐng)與我們商討。 請(qǐng)?jiān)谔峁┑奈募蠘?biāo)明相應(yīng)的章節(jié)和項(xiàng)目號(hào)碼(例如:I-2)，以便我們對(duì)應(yīng)。注：所有資產(chǎn)負(fù)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(xì)表（如應(yīng)收應(yīng)付類應(yīng)按公司或個(gè)人名稱提供明細(xì)，固定資產(chǎn)/無(wú)形資產(chǎn)等需按項(xiàng)目提供明細(xì)）；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(xì)表

4、（如費(fèi)用按費(fèi)用類型，收入分不按類不及客戶和地區(qū)）。上述所有表請(qǐng)一個(gè)科目一張表并盡量用Excel 預(yù)備電子文檔。A. Overview of the Business 業(yè)務(wù)概況Chart showing legal, organizational and ownership structure of the business. 貴公司之業(yè)務(wù)的法律、組織和所有權(quán)架構(gòu)圖。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、治理層及要緊職

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

6、Target. Also include licenses under application. 貴公司之公司章程、營(yíng)業(yè)執(zhí)照、批準(zhǔn)證書和歷次驗(yàn)資報(bào)告。 請(qǐng)包括未批核之申請(qǐng)證書。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(guān)聯(lián)公司名單，列示與貴公司的所有者/操縱方關(guān)系（如為同一所有者）及業(yè)務(wù)聯(lián)系（例如為貴公司之客戶或供應(yīng)商）。無(wú)B. General and Con

7、tractual 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(guò)去從公司成立日起至目前所有股東會(huì)議及董事會(huì)的會(huì)議記錄。無(wú)7All major contracts with vendors/customers/other parties.與供貨商/客戶/其他簽訂的所有要緊合同。8Confidentiality or secrecy agreements to which the T

8、arget 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(guān)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(shè)備的評(píng)估報(bào)告。無(wú)C. Accounting Controls and Policies財(cái)務(wù)操縱和政策11Overview of the Targets accounting/finance department and responsibilities by

9、employee, including contact information貴公司之會(huì)計(jì)/財(cái)務(wù)部門總體概況及各職員的職責(zé)，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.). 要緊會(huì)計(jì)政策及從公司成立日至今重大轉(zhuǎn)變的描述(收入確認(rèn)、固定資產(chǎn)、存

10、貨計(jì)價(jià)、應(yīng)收帳款、存貨跌價(jià)預(yù)備、預(yù)提費(fèi)用等等)。無(wú)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(gòu)、信貸操縱、

11、結(jié)帳程序、存貨以及現(xiàn)金等方面現(xiàn)有會(huì)計(jì)政策和內(nèi)部操縱的概述。無(wú)D. Financial Statement Information財(cái)務(wù)報(bào)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 y

12、ear ended 31 December 2009.公司成立到2008年底期間和2009年度經(jīng)審計(jì)貴公司的財(cái)務(wù)報(bào)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

13、的治理報(bào)表，包括財(cái)務(wù)報(bào)表及其講明(例如：預(yù)算差異及表現(xiàn)點(diǎn)評(píng)等)。E. Historical Operating Information營(yíng)運(yùn)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/要緊客戶和/或者地理位置分

14、的銷售明細(xì)表， 包括銷售數(shù)量及銷售金額與銷售成本。無(wú)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(fèi)用、治理費(fèi)用及其它損益表項(xiàng)目之明細(xì)表。如有重大波動(dòng)，請(qǐng)?zhí)峁┲v明。無(wú)18Compliance with social welfare contribution requirements (i.e. pension, medical, u

15、nemployment, etc).公司為雇員繳交社會(huì)保險(xiǎn)情況（養(yǎng)老保險(xiǎn)，醫(yī)療保險(xiǎn)和事業(yè)保險(xiǎn)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(wú)19Summary of monthly salaries and wages with head count information.月度薪金工資及相應(yīng)職員人數(shù)表。F. Historical Balance Sheet Information歷史成本資產(chǎn)負(fù)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

16、20Breakdown 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(xì)表，包括所有銀行帳戶帳號(hào)、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 an

17、y amount due from related companies). 應(yīng)收帳款明表及帳齡分析及其可回收性的評(píng)估，并請(qǐng)指出關(guān)聯(lián)企業(yè)欠款。無(wú)22Ageing and recoverability of other receivable其他應(yīng)收款分客戶明細(xì)及帳齡分析，以及對(duì)其可回收性的評(píng)估。無(wú)23Allowance for bad debts rollforward of the allowance (bad debt expense, write-offs) and bad debt written off. 壞帳預(yù)備變動(dòng)表(計(jì)提壞帳預(yù)備及沖銷)。無(wú)24Aged inventory list

18、ing detailing quantity, unit cost and provision. 存貨貨齡明細(xì)清單，詳列數(shù)量、單位成本和計(jì)提之預(yù)備金。無(wú)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(diǎn)日之存貨總表(存貨帳面與實(shí)際余額間差異的調(diào)節(jié)表，并講明重大調(diào)整的緣故)無(wú)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(xì)列明采購(gòu)日期、成本、有效使用年限、累計(jì)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(xì)（如

20、預(yù)付帳款，待攤費(fèi)用，無(wú)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(dòng)產(chǎn)及持有該等不動(dòng)產(chǎn)所具有的權(quán)益之詳情，包括一切所有權(quán)文件、土地使用權(quán)證書、土地使用權(quán)轉(zhuǎn)讓或出讓合同、規(guī)劃許可、占用許可和與之相關(guān)所需的其它許可、同意和批準(zhǔn)之副本。無(wú)29Accounts payable listing (aged, if available) and reconciliations to the general ledger. 應(yīng)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(wú)30Schedule of other acc

22、ruals and liabilities (commissions, bonus plans, utilities, marketing programs and deferred revenue) with description of their calculation methodology, if any. 其它應(yīng)付款和預(yù)提費(fèi)用明細(xì)表(包括傭金、獎(jiǎng)金打算、水電氣費(fèi)用、市場(chǎng)營(yíng)銷打算和遞延收益)及其計(jì)算方法的具體描述 ，如有。31Schedule of short term and long-term debts which includes security description,

23、principle amount, interest rate, payment schedule, advance payment privileges or penalties, late payment penalties, renewal and conservation privileges, principal repayment loans and other covenants. 短期和長(zhǎng)期負(fù)債的清單，詳列包括本金、利率、抵押物、付款打算、提早付款優(yōu)惠或懲處、延期支付懲處，續(xù)期和保留之優(yōu)先權(quán)和其它契約。無(wú)32Copies of loan agreements and all b

24、ank 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(fù)印件。無(wú)33Summary of contingent liabilities. 或有負(fù)債匯總。無(wú)G. Related Company Transactions 關(guān)聯(lián)企業(yè)交易For the period ended 31 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(guān)聯(lián)交易34 Schedule of significant related

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

26、明細(xì)。H. Tax authority communications與稅務(wù)局之往來(lái)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(wù)局出具有關(guān)納稅情況之報(bào)告/

27、通知如稅務(wù)審查報(bào)告或繳稅通知書無(wú)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 corresponde

28、nce prepared by the entities concerned to apply for such rulings.由公司發(fā)出之申請(qǐng)文件及由稅務(wù)局出具有關(guān)納稅基礎(chǔ)之規(guī)定，如有關(guān)稅務(wù)優(yōu)惠、優(yōu)惠期限、納稅基礎(chǔ)批復(fù)及免稅批文無(wú)38Correspondence in respect of any other disputes, not mentioned above, with the relevant tax authorities.其他有關(guān)稅務(wù)爭(zhēng)議之往來(lái)文件無(wú)I. 與其他部門的往來(lái)文件Other relevant authorities communications 39Commun

29、ications 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.).

30、與其他政府機(jī)關(guān)如外經(jīng)貿(mào)委、工商局及技術(shù)監(jiān)督局所發(fā)出阻礙公司運(yùn)作的有關(guān)往來(lái)文件無(wú)40Quarterly and annual EIT returns and the respective tax payment certificates.季度及年度企業(yè)所得稅申報(bào)表及完稅憑證41Monthly BT returns and the respectively tax payment certificates.每月?tīng)I(yíng)業(yè)稅申報(bào)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(guān)轉(zhuǎn)讓無(wú)形資產(chǎn)、不動(dòng)產(chǎn)之營(yíng)業(yè)稅申報(bào)表及完稅證無(wú)43Analysis of transactions of BT payable account.應(yīng)付營(yíng)業(yè)稅明細(xì)帳44Document on any BT exemption/refund granted by tax authorities or lo