工作報(bào)告之盡職調(diào)查報(bào)告英文

盡職調(diào)查報(bào)告英文【篇一：盡職調(diào)查報(bào)告(共3篇)】篇一：盡職調(diào)查中英文并購盡職調(diào)查清單（1）法定注冊登記情況（registration）（2）股權(quán)結(jié)構(gòu)（ownershipstructure）（3）下屬公司（subsidiariesandbranches）（4）重大的收購及出售資產(chǎn)事件（keyeventsofpurchasingandsellingassets）（5）經(jīng)營范圍（businessscope）2.企業(yè)人力資源（humanresources）（1）管理架構(gòu)（部門及人員）［managementstructure（departmentsandstaffing）］（2）董事及高級管理人員的簡歷（resumeofdirectorsoftheboardandmembersoftheuppermanagementteam）3.市場營銷及客戶資源（marketing,salesandcustomerresources）（1）產(chǎn)品及服務(wù)（productsandservices）（2）重要商業(yè)合同（importantbusinesscontracts）（3）市場結(jié)構(gòu)（marketstructure）4.企業(yè)資源及生產(chǎn)流程管理（enterpriseresourcesandproductionmanagement）（1）加工廠（factoryandplant）（2）生產(chǎn)設(shè)備及使用效率（equipmentsandproductioncapacity）（3）研究及開發(fā)（researchanddevelopment）（4）采購渠道（purchasingchannels）（5）供應(yīng)商（suppliers）5.公司主營業(yè)務(wù)的行業(yè)分析（industryanalysis）（1）行業(yè)現(xiàn)狀及發(fā)展前景（currentsituationandanticipationofindustrydevelopmenttrend）6.公司財(cái)務(wù)情況（financialstatus）（1）最近三年的資產(chǎn)負(fù)債表分析（threeyearsbalancesheetifavailable）（2）外幣資產(chǎn)及負(fù)債（capitalanddebtsinforeigncurrency）（3）歷年財(cái)務(wù)報(bào)表的審計(jì)師及審計(jì)意見（auditorsopiniononthefinancialreportsofthepastyears）（4）最近三年的財(cái)務(wù)預(yù)算及執(zhí)行情況（financialbudgetsandperformingstatusofthelastthreeyearsifavailable）（5）固定資產(chǎn)（fixedassets）（6）無形資產(chǎn)（專利、商標(biāo)、其他知識產(chǎn)權(quán)）（intangibleassets,e.g.patent,logoandotherintellectualpropertyrights）7.利潤預(yù)測（profitabilityforecast）（1）未來兩年的利潤預(yù)測（profitforecastofthenexttwoyears）8.公司債權(quán)和債務(wù)（creditorsrightsandliability）1）債權(quán)（creditorsrights）（1）債權(quán)基本情況明細(xì)（detailsofrights）（2）債權(quán)有無擔(dān)保及擔(dān)保情況（collateral/guaranteestatusontherights）（3）債權(quán)期限（durationofthecreditorsrights）（4）債權(quán)是否提起訴訟（legalactionspursued）2）債務(wù)（debtsandliabilities）（1）債務(wù)基本情況明細(xì)（detailsoftheliability）（2）債務(wù)有無擔(dān)保及擔(dān)保情況（collateral/guaranteestatusontheliabilities）（3）債務(wù)抵押、質(zhì)押情況（mortgageandpledge）（4）債務(wù)期限（durationoftheliabilities）（5）債務(wù)是否提起訴訟（legalactionspursued）9.公司的不動(dòng)產(chǎn)、重要?jiǎng)赢a(chǎn)及無形資產(chǎn)（properties,valuableassetsandintangibleassets）（1）土地權(quán)屬（landproperty）（2）房產(chǎn)權(quán)屬（houseproperty）（3）車輛清單（automobiles）（4）專利權(quán)及專有技術(shù)（patentsandself-developedtechnologies）（5）以上資產(chǎn)抵押擔(dān)保情況（mortgageandcollateralstatusontheabovelistedassets）10.公司涉訴事件（lawsuits）11.股東出資情況2.股權(quán)結(jié)構(gòu)ownershipstructure3.下屬公司subsidiariesandbranches4.重大的收購及出售資產(chǎn)事件keyeventsofpurchasingandsellingassets5.經(jīng)營范圍businessscope二：企業(yè)人力資源humanresources1.管理架構(gòu)（部門及人員）managementstructure(departmentsandstaffing)2.董事及高級管理人員的簡歷resumeofdirectorsoftheboardandmembersoftheuppermanagementteam3.酬薪及獎(jiǎng)勵(lì)安排policiesoncompensations,rewardsandpenalties4.員工的工資及整體薪酬結(jié)構(gòu)salarystructure5.員工招聘及培訓(xùn)情況recruitmentsandtrainingarrangements6.退休金安排benefitspolicy,e.g.pensions三：市場營銷及客戶資源marketing,salesandcustomerresources1.產(chǎn)品及服務(wù)productsandservices2.重要商業(yè)合同importantbusinesscontracts3.市場結(jié)構(gòu)marketstructure4.銷售渠道distributionchannels5.銷售條款salespoliciesandterms6.銷售流程salesmanagementprocedure7.定價(jià)政策pricingpolicy8.信用額度管理creditriskexposuremanagement9.市場推廣及銷售策略marketingandsalesstrategy10.促銷活動(dòng)promotionactivities11.售后服務(wù)post-salesservices12.客戶構(gòu)成及忠誠度customerbasecompositionandcustomerloyalty四：企業(yè)資源及生產(chǎn)流程管理enterpriseresourcesandproductionmanagement1.加工廠factoryandplant2.生產(chǎn)設(shè)備及使用效率equipmentsandproductioncapacity3.研究及開發(fā)researchanddevelopment4.采購策略purchasingpolicy5.采購渠道purchasingchannels6.供應(yīng)商suppliers7.重大商業(yè)合同importantbusinesscontracts五：經(jīng)營業(yè)績businessperformance1.會(huì)計(jì)政策accountingpolicy2.歷年審計(jì)意見auditingresultsofthelastthreeyearsifavailable3.三年的經(jīng)營業(yè)績、營業(yè)額及毛利詳盡分析analysisonbusinessperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable4.三年的經(jīng)營及管理費(fèi)用分析analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable5.三年的非經(jīng)常項(xiàng)目及異常項(xiàng)目分析analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable6.各分支機(jī)構(gòu)對整體業(yè)績的貢獻(xiàn)水平分析analysisonthecontributionofeachsubsidiarytotheoverallbusinessperformance六、公司主營業(yè)務(wù)的行業(yè)分析industryanalysis1.行業(yè)現(xiàn)狀及發(fā)展前景currentsituationandanticipationofindustrydevelopmenttrend2.中國特殊的經(jīng)營環(huán)境和經(jīng)營風(fēng)險(xiǎn)分析analysisonbusinessenvironmentandoperationalrisksinchina3.公司在該行業(yè)中的地位及影響thesubjectcompany’spositionandinfluenceintheindustry七：公司財(cái)務(wù)情況financialstatus1.三年的資產(chǎn)負(fù)債表分析threeyearsbalancesheetifavailable2.資產(chǎn)投保情況分析analysisonassetsinsurancestatus3.外幣資產(chǎn)及負(fù)債capitalanddebtsinforeigncurrency4.歷年財(cái)務(wù)報(bào)表的審計(jì)師及審計(jì)意見auditors’opiniononthefinancialreportsofthepastyears5.最近三年的財(cái)務(wù)預(yù)算及執(zhí)行情況financialbudgetsandperformingstatusofthelastthreeyearsifavailable6.固定資產(chǎn)fixedassets7.或有項(xiàng)目（資產(chǎn)、負(fù)債、收入、損失）contingentitemsonassets,debts,income,losses8.無形資產(chǎn)（專利、商標(biāo)、其他知識產(chǎn)權(quán)）intangibleassets,e.g.patent,logoandotherintellectualpropertyrights八：利潤預(yù)測profitabilityforecast1.未來兩年的利潤預(yù)測profitforecastofthenexttwoyears2.預(yù)測的假設(shè)前提assumptionsoftheforecast3.預(yù)測的數(shù)據(jù)基礎(chǔ)foundationoftheforecast4.本年預(yù)算的執(zhí)行情況currentyear’sbudgetperformingstatus九：現(xiàn)金流量預(yù)測cashflowforecast1.資金信貸額度commercialandbankcreditlimits2.貸款需要needsonloans3.借款條款borrowingterms十：公司債權(quán)和債務(wù)creditor’srightsandliability（一）債權(quán)creditor’srights1.債權(quán)基本情況明細(xì)detailsofrights2.債權(quán)有無擔(dān)保及擔(dān)保情況collateral/guaranteestatusontherights3.債權(quán)期限durationofthecreditor’srights4.債權(quán)是否提起訴訟legalactionspursued（二）債務(wù)debtsandliabilities1.債務(wù)基本情況明細(xì)detailsoftheliability2.債務(wù)有無擔(dān)保及擔(dān)保情況collateral/guaranteestatusontheliabilities3.債務(wù)抵押、質(zhì)押情況mortgageandpledge4.債務(wù)期限durationoftheliabilities5.債務(wù)是否提起訴訟legalactionspursued十一：公司的不動(dòng)產(chǎn)、重要?jiǎng)赢a(chǎn)及無形資產(chǎn)properties,valuableassetsandintangibleassets1.土地權(quán)屬landproperty2.房產(chǎn)權(quán)屬houseproperty3.車輛清單automobiles4.專利權(quán)及專有技術(shù)patentsandself-developedtechnologies5.以上資產(chǎn)抵押擔(dān)保情況mortgageandcollateralstatusontheabovelistedassets十二：公司涉訴事件lawsuits1.作為原告訴訟事件lawsuitputoutbythesubjectcompany,asplaintiff2.作為被告訴訟事件lawsuitagainstthesubjectcompany,asdefendant十三：其他有關(guān)附注otherissuesandcomments1.公司股東、董事及主要管理者是否有違規(guī)情況violationsbyanyoftheshareholders,’sany2.公司有無重大違法經(jīng)營情況significantbusinessoperationalviolationsbythecompany3.上級部門對公司重大影響事宜impactandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompany十四：企業(yè)經(jīng)營面臨主要問題businessobstaclesandoperationaldifficulties1.困難或積極因素obstaclesdifficultiesandthenegativeimpactsorpositiveifthere’sany2.應(yīng)對措施solutions【篇三：四大會(huì)計(jì)師事務(wù)所之一盡職調(diào)查所需資料清單中英文對照】審閱對象—項(xiàng)目會(huì)計(jì)及稅務(wù)資料清單截止年月日thefollowingisirlforconductingareviewoffinancial,certainoperationalandtaxinformationof________(the“group”;referencesto“company”or“target”refertoanyofthesubsidiariesorlegalentitiesofthegroup).the“historicalperiod”referredtohereinisdefinedastheyearsended___________,______,and______(“fiscal______,_______and______”)andthe____monthsended_________,______and______(“interim_____and______”).thus,thehistoricalperiodhas____separateperiodswithinit.pleasenotethatthisirlhasthreesections:i.financialandaccounting;ii.tax;andiii.discussionitems.以下為對__________（以下簡稱“貴集團(tuán)”；倘提及“貴公司”或“審閱對象”乃指貴集團(tuán)之任何子公司或法定實(shí)體）進(jìn)行的財(cái)務(wù)、經(jīng)營及稅務(wù)各方面的審閱,所需由貴公司準(zhǔn)備的資料清單。以下提及之“歷史期間”是指截至年、年及年月日止之年度（以下簡稱“、及財(cái)政年度”）以及截至年及年月日止個(gè)月期間（“______及_____中期”）。因此，歷史期間包括___個(gè)獨(dú)立期間。請注意資料清單包括三個(gè)部分：1）財(cái)務(wù)及會(huì)計(jì)；2）稅務(wù)；3）討論事項(xiàng)。i.financialandaccounting財(cái)務(wù)及會(huì)計(jì)1.annualauditedfinancialstatementsofthegroupandcompaniesforfiscal____,_____and_____.貴集團(tuán)及各集團(tuán)公司____、_____及______財(cái)政年度的已審計(jì)財(cái)務(wù)報(bào)表。2.confidentialinformationmemorandumaboutthegroup.貴集團(tuán)之商業(yè)計(jì)劃書。3.monthlyunauditedfinancialstatementsofthegroupandcompaniesforthehistoricalperiod.貴集團(tuán)及各集團(tuán)公司歷史期間每月未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表。4.assistanceingainingaccessto]’sworkingpapersofthegroupandcompanies.協(xié)助獲取__________（審計(jì)師名稱）為貴集團(tuán)及各集團(tuán)公司進(jìn)行_____年度及_____年度審計(jì)的工作底稿。5.determinewhetherthegroupisusingaccountingmethodswhereotheracceptableorevenpreferablemethodsshouldbeused.comparetheaccountingpoliciesofthecompanytotheaccountingpoliciesofcertaincompetitorsasdescribedinpubliclyavailablereports.了解貴集團(tuán)是否應(yīng)采用其它認(rèn)可或更可取的會(huì)計(jì)方法。將貴公司的會(huì)計(jì)政策與公開報(bào)告中所提到之競爭對手的會(huì)計(jì)政策作比較。6.summaryofauditadjustmentsrecordedduringthehistoricalperiod.歷史期間內(nèi)審計(jì)調(diào)整記錄概要。7.copiesofanyindependentaccountant’smanagementlettersoroutsideconsultants’reportsissuedduringthehistoricalperiod.歷史期間內(nèi)由獨(dú)立會(huì)計(jì)師簽發(fā)的經(jīng)營管理建議書或外間顧問報(bào)告之副本。8.將____及_____年度未審閱之中期財(cái)務(wù)報(bào)表和總帳進(jìn)行對帳。9.writtensummaryofservicesprovidedtoorbyandchargestoorfromrelatedpartiesduringthehistoricalperiod,includingotherbusinessesownedbyexecutivemanagement.also,includeinthesummarythebasis(suchas,whetheritistax-driven,ithasacommercialbasis,itisnon-armslength,etc)ofthesetransactions.歷史期間內(nèi)所提供給關(guān)聯(lián)公司或從其得到之各項(xiàng)服務(wù)，以及有關(guān)收入支出的書面概要，包括經(jīng)營管理層擁有的其它業(yè)務(wù)。另外，在概要中包括進(jìn)行這些交易的基準(zhǔn)（如是否為稅務(wù)原因驅(qū)使，其商業(yè)基礎(chǔ)，非公平性等）。10.groupanddepartmentorganizationalchartsandlegalentitycharts.separatelyidentifyconsolidatingentitiesandnon-consolidatingentities,includereason(s)fornotconsolidatingintothegroupaccounts.貴集團(tuán)組織結(jié)構(gòu)及法定實(shí)體組織圖。獨(dú)立識別屬與合并及不屬于合并之各個(gè)實(shí)體，指出不與集團(tuán)報(bào)表進(jìn)行合并之原因。11.copiesofthecompany’sarticlesofincorporation,suchasjointventuresagreementandanysupplementaryamendments,copiesofbusinesscommercialandcommercialregistrationandanyothergovernmentalapprovalsdocuments.貴公司所有成立文件之副本，如合資公司協(xié)議及任何有關(guān)補(bǔ)充和修改。商業(yè)登記、營業(yè)執(zhí)照及任何政府批準(zhǔn)文件之副本。12.copiesofexclusiveorsignificantcontractsenteredbythegroup.貴集團(tuán)已簽訂之重要或獨(dú)家性的合同副本。13.listoflicenses,patents,copyrightsandotherintangibleassetsownedbythegroup.alsoseparatelylistthosethatarenotownedbutareusedbythegroup(includethecosts,variableorfixed,ofusingtheseintangibleassets).貴集團(tuán)擁有之牌照、許可證、專利及其它無形資產(chǎn)之清單。同時(shí)，分別列出以上各項(xiàng)正由貴集團(tuán)使用但并非由貴集團(tuán)擁有之無形資產(chǎn)（包括使用以上無形資產(chǎn)之固定及變動(dòng)成本）。14.documentsrelatingtomaterialpatents,copyrights,licenses,trademarks,etc–issuedorpending.有關(guān)重要專利、版權(quán)、牌照、許可證、商標(biāo)等之文件-已辦理或正在辦理。15.listofboardmembersandlistofallshareholdersandsizeofholdings;currentsharesoutstanding.董事會(huì)名單，所有股東之名單及其股權(quán)，及現(xiàn)時(shí)發(fā)行之股份。16.scheduleofalloptions,warrants,rightsandanyotherdilutivesecuritieswithexercisepriceandvestingprovisions.所有期權(quán)，認(rèn)股權(quán)證及其它會(huì)稀釋股本之證券的明細(xì)表，包括其行使價(jià)及授予條款。17.extractofbankingfacilitiesgrantedtothegroup.貴集團(tuán)銀行貸款額度之摘錄。18.consolidations(balancesheets,incomestatementsandcashflows)andtheconsolidationadjustmentsforeachperiodinthehistoricalperiod.19.reconciliationofgrosssalestonetsalesduringthehistoricalperiod.歷史期間內(nèi)，銷售總額與銷售凈額的調(diào)節(jié)。歷史期間每一財(cái)政期間的合并項(xiàng)目及合并調(diào)整（資產(chǎn)負(fù)債表、損益表及現(xiàn)金流量表）。20.scheduleofsales,grossmargin,andsalesvolumeonaproductlinebasis(i.e.,ownbrand,oem/odm,etc)forthehistoricalperiod.歷史期間內(nèi)，各種產(chǎn)品（如：自有品牌，oem/odm及模具）之銷售額、毛利率及銷售量之明細(xì)表。21.scheduleofsales,grossmargin,andsalesvolumebysignificantproductbygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities)forthehistoricalperiod.歷史期間內(nèi)，各主要產(chǎn)品按銷售地區(qū)（各外銷國家及各內(nèi)銷省份/城市）分類之銷售額、毛利率及銷售量之明細(xì)表。22.scheduleofsales,grossmargin,andsalesvolumebysignificantcustomer(atleastforthecompany’stop_____customers)bysignificantproductbygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities)forthehistoricalperiod.alsoincludethecustomer’sprincipalactivityandnatureofbusiness,inparticular,itsuseofthecompany’sproducts.歷史期間內(nèi)，各主要客戶（最少是貴公司的前___大客戶）按銷售地區(qū)(各外銷國家及各內(nèi)銷省份/城市)的銷售額、毛利率及銷售量之明細(xì)表。同時(shí)包括客戶之主要業(yè)務(wù)及特別說明公司產(chǎn)品之用途。23.scheduleofsales,grossmargin,andsalesvolumebygeographicallocations(externalsalesbycountriesanddomesticsalesbyprovinces/cities).按銷售地區(qū)(各外銷國家及各內(nèi)銷省份/城市)分類之銷售額、毛利率及銷售量之明細(xì)表。24.scheduleofsales,grossmargin,andsalesvolumebymanufacturingfacilities(i.e.,locationsoffactories)bysignificantproductforthehistoricalperiod.歷史期間內(nèi)，各主要產(chǎn)品按生產(chǎn)設(shè)施（工廠位置）分類之銷售額、毛利率及銷售量之明細(xì)表。25.scheduleofsales,grossmarginandsalesvolumebychannelsofdistribution(suchasagents,andmanufacturers,etc.)按銷售渠道（如代理，生產(chǎn)商等）分類之銷售額、毛利率及銷售量之明細(xì)表。26.scheduleoforderfulfillmentandbackorderstatisticsforthehistoricalperiod.歷史期間內(nèi)的訂單完成情況及延期交貨統(tǒng)計(jì)明細(xì)表。27.scheduleofthebacklogasof______,______andcomparetobacklogasof____,____andtrends.于_____年____月___日的缺貨情況明細(xì)表，并與_____年____月____日的缺貨情況作比較，分析其趨勢。28.scheduleofcostofsalesdisaggregatedbymajorcomponentduringthehistoricalperiod.identifywhichcostsarefixed,semi-fixed,orvariable.歷史期間內(nèi)的銷售成本明細(xì)表，按主要構(gòu)成分列。區(qū)分固定成本、半固定成本及變動(dòng)成本。29.scheduleofmanufacturingoverheadsandthecalculation/allocationbasisbetweencostofsalesandinventory.生產(chǎn)間接費(fèi)用之明細(xì)表，列出其計(jì)算方法及將其分配往銷售成本及存貨之基準(zhǔn)。30.scheduleofmaterial/goodspurchasesfromthetop_____suppliers(indicatesourceofsuppliessuchasdomestic,off-shore,etc.)duringthehistoricalperiodincludingtheitemspurchased(volumeandtotalcost),mixofrawmaterials,terms,evaluationofcurrentrelationship,andevaluationofmaterialquality.歷史期間內(nèi)的前___大原材料供應(yīng)商的供貨明細(xì)表（列出供應(yīng)來源，如本地、國外等），包括采購的物品（數(shù)量及總成本）、原材料的構(gòu)成、定價(jià)條款、與供應(yīng)商關(guān)系評估及材料質(zhì)量評估。31.scheduleofchangesinsignificantmaterials(i.e.type)costsduringthehistoricalperiod.歷史期間的主要材料成本（按種類）變化之明細(xì)表。32.scheduleofthecompany’sspoilageandscrap/rejectionratesduringthehistoricalperiod.歷史期間內(nèi)，貴公司產(chǎn)品的損壞率及廢品/退貨率情況。33.scheduleofdirectlaborandmanufacturingoverheadduringthehistoricalperiod,includethemethodofcalculation/allocationofmanufacturingoverheadbetweencostofgoodssoldandinventory.歷史期間內(nèi)，直接員工費(fèi)用及間接制造費(fèi)用明細(xì)表,列出其計(jì)算方法及將其分配往銷售成本及存貨之基準(zhǔn)。34.scheduleofwagesandemployeecosts(disaggregatedamongpayrolltaxes,employeebenefits,etc.)duringthehistoricalperiodreconciledtoincomestatementcategoryandaverageheadcount(perthenextitem).歷史期間內(nèi)的工資及員工費(fèi)用(按工資稅、員工福利等分列明細(xì)表)，與損益表中的工資及平均員工人數(shù)核對（見以下項(xiàng)目）。35.scheduleofheadcountdatabyfunctionduringthehistoricalperiod.歷史期間內(nèi)，各部門員工人數(shù)明細(xì)表。36.scheduleofrentalexpensebyindividuallocations/sites/tenancies.按每個(gè)地點(diǎn)/位置/租約表列租賃費(fèi)用。37.scheduleoffreightexpenseduringthehistoricalperiod.歷史期間內(nèi)，運(yùn)輸費(fèi)用明細(xì)表。38.scheduleofsalesandmarketingexpensesdisaggregatedbychannelofdistributionduringthehistoricalperiod.歷史期間內(nèi)，按分銷渠道分列銷售費(fèi)用及推廣費(fèi)用明細(xì)表。39.scheduleofdelivery/distributionexpensebyproductlineand/orcustomerduringthehistoricalperiod.歷史期間內(nèi)，交貨/分銷費(fèi)用(按產(chǎn)品種類及客戶分列)明細(xì)表。40.scheduleofthecompositionofoperatingexpensesduringthehistoricalperiod.歷史期間內(nèi)，經(jīng)營成本組成之明細(xì)表。41.scheduleofadvertisingandpromotionexpensebymajoractivity(e.g.,advertisinginindustryjournals,tradeshows)forthehistoricalperiod.歷史期間內(nèi)，主要活動(dòng)的廣告及促銷費(fèi)用（如：在行業(yè)刊物、貿(mào)易展覽上做廣告）之明細(xì)表。42.scheduleofotherincomeandexpense(e.g.,financecosts,revaluationgains/losses,etc.)duringthehistoricalperiod.歷史期間內(nèi)，其它收入及費(fèi)用（如：財(cái)務(wù)成本、重估收益/損失等）之明細(xì)表。43.duringeachperiodinthehistoricalperiod.各歷史期間內(nèi)，前___位最高薪金（分別以基本工資、獎(jiǎng)金及附加福利列示）員工的明細(xì)表。44.scheduleofsalespersonnel,theirbasicsalaries,commissionandincentivecompensationduringthehistoricalperiod.歷史期間內(nèi)，銷售人員基本工資、傭金及獎(jiǎng)金明細(xì)表。45.writtensummaryofemploymentagreements,ifany.員工雇用協(xié)議書面摘要（如適用）。46.scheduleoflegalandprofessionalfees.法律及專業(yè)費(fèi)用明細(xì)表。(the“historicalbalancesheetdates”referredtohereinincludes______,____and_____,____.)（在此“歷史結(jié)算日”指截至______年___月___日及_____年___月____日的資產(chǎn)負(fù)債情況）47.writtenstatusofallofthecompany’sbankaccountreconciliationsasof_____,____.pleasemakecopiesavailable.貴公司截至_____年___月___日的所有銀行帳戶對帳表。請?zhí)峁?fù)印件。48.scheduleofcashaccountbalancesasofthehistoricalbalancesheetdates.截至歷史結(jié)算日，現(xiàn)金帳戶余額明細(xì)表。49.listofbanksignatoriesandrespectivelimits銀行戶口簽署者名單