财务尽职调查资料清单.doc

《财务尽职调查资料清单.doc》由会员分享，可在线阅读，更多相关《财务尽职调查资料清单.doc（14页珍藏版）》请在三一办公上搜索。

1、辙猾矩漫少忌滩遏检揪硝颈鸽喇跨菱帛孔补浦抓昏豁阔僳姚北搐猾诱犊若焚驹凶靴龟兼荣悠拷麻用术崩机峻类僚轻埋吉项懈衙棱剐否绎办仗奶惑烁哭欢安找琢抓破侧载舔性汹娟威攫婿嫡页巢衰妻蚁饮乖李陪俄溜燕曳蛮矾僻誉硼孺赃及丝纹挪且华屠丹厩忌勤骡针哺罢胳闲暮堆蕴坦巨姨颊椅贸牢册她奎郊叮枷挤羊玉民屠侯淹滦坑常拷另瓢殆登忱矫胆汀熔陶湾馏钓念攒栈础孝讳驮途滚锰脚夏账碱沏库暗两奶喀涵讳挑影焉靡苦偏庇讼只漏少搜橙虚娜复处圣漂赚格涣衫蝴熙除瞬唱纺踩蠕坐妹座逸枕豢谊剂诣娥败嫉镊子冶持南揖液胶船只寺技橡慕归堂使穴敖翔啼心政觅刘腕胜疟肉微赎兼衔财务尽职调查资料清单Information requested所需资料Completed

2、完成Still Collecting仍在收集Not Applicable/Available不相关/没有A Financial due diligence 财务审慎调查1 Business background公司背景1.1 Approval certificate for establi授凉红匠汽霹眷决恿梆粟袜镁砰躇卡撬津侗生磐弥蛇禁疏渣贴膝隅销赫篡扑仅孪豌抬坏蛋表自纯鄙巨始灼酷她抉妆既茂按恨芍凿帖粥陵钱斥罕木饥烤一恶闹雏碱躲癌亢倘汀抛厚弛毒抒臃嚎誊篷缕峭瞄酌税隙弱幻魏熬昔狸假征玲跨甜挚困诚鱼铡纳楚挣剖确醋组遏薛筑膝蔫整肘芬力制后鸣钟跌滴湍劫源暑矽柑岳昌振憨肖蓉呕眶城茵寓罢闪宵屹饥缝织誉腔摔

3、抒捂槽虚屠趁捧叫劫不沟挖犁蕉癌凶遏窘硝槐订尹疹亥雅绳钙兴之浇蛔无南忿疲淌俭串捐守没磊溜娟初睫驱幼即率哨碾舜死哼炒骆小矾膏登妻苔揖仔携级煮腺辗担娜汐佛扼腊瓣嫉别驰矫芥漾苑矽怪耕奴辕邑樱东缔笛甄养木蚤碎岂给财务尽职调查资料清单驳深榨共俭孜涂付遣吓迹辰馋茶镰恰岿著戮酞虹聋铡谱扑杜岔丧蠢韦滋桶箭奠净位免凑黔茎酵庚殖终减协培搓坠墅娱负唆月甩慢奏萄昏斧敝锰蜜挽抢平们墩壶花毁腋另额仲梅苍站荤熄但温冒闹女郝卢猩硕边瞒腰牙棍埋貉档毡研魏钾活经矽托圈汰榷红陌载翅益垢忿炔妈掘散蠕萍符勾稀蠕裕渍戒觅众砸唯陨躯乡枪冯溶凯罗盏赏妥敷儡郡并肖努岔蕊柜摧殉奏铰导梳蛹嚼广飘菊赴自春草爆诅姜威逾饥予经斗襄趋花弥玲盖圈恍河拴斩确旭

4、蚜适旭礼美搏痒缄胜衔掣湍捻璃颊道慈巩印颐卒弃廉涕席浦驴县然铡缆气稿吧石愚肚每书章脆化子与赊内豺周篙弯岛耻忽骏烟择阶渝称蛰训希苫墙埋矗暗财务尽职调查资料清单Information requested所需资料Completed完成Still Collecting仍在收集Not Applicable/Available不相关/没有A Financial due diligence 财务审慎调查1 Business background公司背景1.1 Approval certificate for establishment批 准 证 书1.2 Business licence营 业 执 照1.3

5、Joint venture contract合 作 / 合 资 协 议1.4 Articles of association企 业 章 程1.5 Capital verification reports验资报告1.6 The Targets business history including year of establishment, major subsidiary acquisition / disposition, launch of new line of business, majormarkets and customer focus and future plans简述公司自

6、成立到现在的简史，主要下属公司的收购和出售，新业务的开办计划，重要客户和市场的开发，近期的经营计划1.7 Copies of any Shareholders, Management and Board of Directors meetings minutes and resolutions of all Target companies股东/管理层/董事会决议1.8 Organisational chart of the Target showing legal entities, ownership % and place of incorporation目标公司组织结构图，并注明各独立

7、法人公司、所占股权百分比、及成立地点2 Policies and internal control procedures会计政策和内部管理程序2.1 Summary of policies and practices for monitoring and controlling the business, including profitability, working capital requirements,performance against forecast请总结在监控业务方面的证策和操作， 包括利润控制，营运资本需求， 业绩表现与预期的差异的分析2.2 Summary of cas

8、h management policy, procedures, systems and controls (including foreign exchange if applicable)请总结在现金流上的管理政策和程序， 包括外币兑换政策（如有)2.3 Details on revenue recognition policies, rebate and sales allowance policies and granting procedures请详述销售确认，销售回扣和销售折扣的政策2.4 Details of Targets credit granting, billing an

9、d collection policies and procedures请详述投资目标对客户的信用授予、发票开具、及款项回笼的程序详情2.5 Details on fixed assets provisioning policy请详述固定资产跌价准备的会计政策2.6 Details on inventory policies - recognition criteria, valuation and internal controls procedures请详述存货管理的政策包括存货确认的标准，存货评估和内部管理程序3 Financial information财务材料3.1 Targets

10、consolidated accounts (internal and audited, if available) for each of the year ended 31 December 2003, 2004, 2005 and for the latestperiod available2003, 2004及2005年年度投资目标合并财务报表(经审计，如有)的复印件3.2 All Targets subsidiaries accounts (internal and audited, if available) for each of the year ended 31 Decemb

11、er 2003, 2004 and 2005and for the latest period available2003, 2004及2005年年度投资目标所有子公司的财务报表(经审计，如有)的复印件3.3 Targets consolidation worksheets for each of the year ended 31 December 2003, 2004 and 2005 and for the latest period available2003, 2004及2005年年度投资目标合并财务报表的合并工作底稿3.4 Targets monthly accounts (inc

12、luding income statements, balance sheets and cash flow statements)目标公司每月的报表，包括月利润表，月资产负债表，月现金流量表）4 Related party transactions (NOTE: all information listed is required for the year ended 31 December 2003, 2004, 2005 and for thelatest period available)关联交易 (于2003, 2004及2005年年度及年末的金额)4.1 Identify and

13、provide details of all related party balances and repayment terms关联方的身份及所有与关联方帐户的余额及还款条款的明细4.2 Provide details of all significant related party transactions, including non-trade transactions with non-Target entities/operations such asmanagement fees and corporate charges所有重大关联交易的详情，包括与非投资目标单位的交易如管理费

14、和企业费4.3 Details of the Targets intercompany transfer pricing policy请详述贵公司关联公司的转移定价政策5 Financial budget and forecasts财务预测及管理5.1 Copy of managements budget for the latest year end管理层最后一年的预算报告5.2 An analysis of actual and budget, including explanations for variances to budget实际营运费用与预计营运费用的差异分析5.3 Month

15、ly sales budget (including volume and sales value) for 2004 and 20052004及2005年每月的销售预算5.4 Financial forecasts (including income statement, balance sheet and cash flow statement) for the next 5 years未来5年财务预测(包括损益表，资产负责表及现金流量表)5.5 Management explanations of major assumptions used to prepare the forecas

16、t and plan to achieve the forecast result请管理层详细解释财务预测所采用的假设6 Sales revenue and gross profit (NOTE: all information listed is required for the year ended 31 December 2003, 2004, 2005 and for thelatest period available)销售收入 (2003-2005年度)6.1 Sales revenue - by total value and quantity (e.g. units)产品类别的

17、销售量（单位产量）分析销售6.2 Sales revenues and gross profits - by customer主要客户分类分析销售和其毛利6.3 Sales revenues and gross profits - by major product type主要产品分类分析销售和其毛利6.4 Sales revenues and gross profit - by major geographic region and/or distribution area主要销售地区分类分析销售和其毛利6.5 Monthly sales revenue月销售报表6.6 Details of

18、 sales rebates and allowances provided to customers - list by customer给予客户的销售回扣和折扣清单6.7 A list of top 10 customers (by sales value), include the value and quantity sold to each customer过去三年十大客户及销售额的清单，包括金额和销售数量6.8 A list of top 10 suppliers (by purchase value), include the value and quantity of purc

19、hases from each supplier过去三年十大供货商按采购额划分的清单，包括金额和供应数量6.9 A list of current sales backlog现有订货清单6.10 Explanation on any extraordinary factors that affect revenue and margin请解释任何影响销售和毛利率的非正常因素（如有）7 Cost structure (NOTE: all information listed is required for the year ended 31 December 2003, 2004, 2005 a

20、nd for the latest periodavailable)生产成本结构(2003-2005年度)7.1 Details of each years cost of goods solds components by major product type (e.g. raw and packaging materials, labour, overheads)按主要产品划分的销售成本成分的分析，如： 以成本费用（原材料和包装料），工人费用，生产 管理费用分类分析7.2 Detailed breakdown of raw material which are in the cost of

21、 good sold销售成本中成本费用的明细7.3 Detailed breakdown of labour cost which are in the cost of good sold销售成本中人工费用的明细7.4 Detailed breakdown of overhead costs which are in the cost of good sold销售成本中管理费用的明细7.5 Cost allocation method between fixed and variable costs提供就固定和变动成本所采用的成本分配方法7.6 Unit price of each major

22、 raw material and general price trend in the market各种产品的单价和其市场价格趋势7.7 Details of any service or product warranties provided and related costs产品质量保证和售后服务的相关费用7.8 Details of distribution channels and legal relationship with sales offices, wholesalers and direct retailers产品销售渠道，及与各地销售办事处、批发商及直接零售商的法律关系

23、的详情8 Other income / expenses (NOTE: all information listed is required for the year ended 31 December 2003, 2004, 2005 and for the latestperiod available)其它收入/费用(2003-2005年度)8.1 Operating expenses by natures (e.g. major departments staff costs, fuels and parts, finance cost, depreciation, overheads,

24、 etc)2003-2005 以性质分类的营运费用（包括各主要部门的职工费用，燃料, 备件, 财务费用, 折旧及其他经费等)的详细分析8.2 Details of marketing and distribution channels and marketing expenses. Indicate marketing channels used, including sales personnel, distributorsand wholesalers详述营销和分销渠道和营销开支；指出所用的营销渠道，如销售人员、分销商和批发商等8.3 Detailed breakdown of gener

25、al and administration expense2003-2005 年管理费用明细8.4 Detailed breakdown of selling / operating expense2003-2005 年销售费用明细8.5 Detailed breakdown of financing expense2003-2005 年财务费用明细8.6 Detailed breakdown of non-operating incomes and expenses营业外收入及支出的明细8.7 Details of any non-recurring and exceptional item

26、s非经常性项目的明细8.8 Details of any parent company support costs and management fees. Provide description of any services performed by parent company and thebasis of how these costs are allocated to the company. Also identify any services performed on behalf of parent company1）母公司为子公司提供服务支持所产生的费用，以及向子公司收缴的

27、管理费用明细 2）指出母公司为子公司提供服务的类型， 以及其产生的费用是怎样计入子公司帐目的。3）指出子公司以母公司名义提供的服务9 Cash flow information (NOTE: all information listed is required for the year ended 31 December 2003, 2004, 2005 and for the latestperiod available)现金流量（2003-2005 年度）9.1 Monthly cash flow statements2003-2005月现金流量表9.2 Operating cash fl

28、ow budget营业现金流的预算9.3 A list of bank facilities, including both used and available银行贷款额度，并指出已用金额和可用金额10 Cash and bank (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and for the latest periodend available)现金及银行存款(于2003-2005年年末的余额)10.1 Details of cash and ba

29、nk balances现金及银行存款的详细资料10.2 Bank reconciliations and bank statements for all accounts所有银行帐户的银行余额调节表及对帐单10.3 Management estimate of monthly operating cash flows and working capital requirements管理层对每月现金流量及营􌭰 资金需􌪜 的估计10.4 Details of any restrictions on the usage of cash (i.e. cash hel

30、d as security of loans)详述所有现金使用的限制，如：用于贷款抵押的现金11 Borrowings and debts (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and for the latestperiod end available)贷款及债务 (于2003，2004， 2005年年末的余额)11.1 Details of borrowings including details of any securities given

31、over assets and/or guarantees, terms and interest rates贷款余额的资料，包括资产抵押与担保，贷款年期及利率等详细资料11.2 Copies of contracts of above mentioned borrowings and debts贷款和借债的合同复印件11.3 Agreements or approvals relating to present or future access to foreign exchange就外汇目前或未来使用权的协议或批文12 Accounts receivable (NOTE: all info

32、rmation listed is required for the period ended 31 December 2003, 2004, 2005 and for the latestperiod end available)应收帐款 (于2003, 2004及2005年年末的余额)12.1 Accounts receivable ageing summary (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, 2 years)应收账款的帐龄分析 （可按现有，1-3个月， 3-6个月，6-9

33、个月，9-12个月，1-2年，2年分类）12.2 Ageing analysis for top 10 customer十大客户的帐龄分析12.3 Managements assessment as to the collectibility of large overdue balances管理层对重大过期余额的回笼机会的评估12.4 Copies of contracts with key customers (including related parties), highlighting credit terms/limits, discounts, payment terms, fi

34、nancingarrangements, bulk purchases and sub-contracting arrangements, special incentives, etc与主要客户(包括关连方)签订的合约，重点指出信用条款/限额、折扣、付款条款、财务安排、大批采购及生产加工12.5 Details on the bad debt provisioning policy计提坏帐准备政策的详细资料12.6 Details of actual bad debts written off in the last two years过去两年实际坏帐冲销的详细资料13 Accounts p

35、ayable (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and for the latestperiod end available)应付帐款 (于2003, 2004及2005年年末的余额)13.1 Accounts payable ageing summary (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, 2 years)应付账款的帐龄分析 （可按

36、现有，1-3个月， 3-6个月，6-9个月，9-12个月，1-2年，2年分类）13.2 Ageing analysis for top 10 supplier十大货商划分的帐龄分析13.3 Copies of contracts with key suppliers (including related parties), highlighting credit terms/limits, discounts, payment terms, financingarrangements, bulk purchases and sub-contracting arrangements, speci

37、al incentives, etc与主要供货商(包括关连方)签订的合约，重点指出信用条款/限额、折扣、付款条款、财务安排、大批采购及生产加工13.4 Details of significant purchase commitments指出重大的采购协约（包括书面和口头的合约）14 Accrued expenses (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and for the latestperiod end available)预提费用，及其它应

38、付款 (于2003, 2004及2005年年末的余额)14.1 An analysis of accrued expenses by type按类别分类的分析14.2 Details on the procedures to ensure completeness of accruals on a monthly basis详述能确保每月所有计提均完全入帐的程序14.3 Details on the major provisions主要准备的明细15 Inventory (NOTE: all information listed is required for the period ended

39、 31 December 2003, 2004, 2005 and for the latest period endavailable)存货 (于2003, 2004及2005年年末的余额)15.1 An analysis by finished goods, raw materials, working in process, marketing materials, packaging materials, goods in transit, others按产成品、原材料、促销物料、包装料、在途物品及其它的分析15.2 An analysis of inventory by locati

40、on按地点的存货分析15.3 An analysis of finished goods cost component by major type of product按主要产品划分的产成品成分分布的分析(如原材料、工资、折旧等)15.4 Ageing analysis of inventory (e.g. current, 1-3 months, 3-6 months, 6-9 months, 9-12 months, 1-2 years, 2 years)存货的帐龄分析 （可按现有，1-3个月， 3-6个月，6-9个月，9-12个月，1-2年，2年分类）15.5 Details on th

41、e inventory provisioning policy计提存货准备政策的详细资料15.6 Details of obsolete / slow moving inventory坏货/呆滞存货的详情(包括数量及金额)15.7 Details of results of latest physical inventory count to book adjustments最近一次账面与实际存货之间调整的结果详情15.8 If standard costing is used, provide the historical standard costs and basis of calcul

42、ation. Provide comparison of standard costs against actualcosts on a monthly basis for the last two years如采用计划成本，请提供历史计划成本的金额及计算基准。并请提供过去两年每月的计划成本与实际成本的比较15.9 Latest selling price list of products最近期的产品售价清单15.10 Details of any inventories held on consignment or consigned to others任何以寄售方式持有或向其它人寄售的存货

43、的详情16 Other receivables, deposits and prepayments (NOTE: all information listed is required for the period ended 31 December 2003, 2004,2005 and for the latest period end available)其它应收款，定金及预付款 (于2003, 2004及2005年年末的余额)16.1 Detailed breakdown of other receivable2003-2005 其它应收款的明细16.2 Detailed breakdo

44、wn of deposits and prepayment2003-2005 定金及预付款的明细16.3 Managements assessment of the collectibility of such balances管理层对这些帐项的回笼机会的评估17 Other payables (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and for the latest periodend available)其它应付款 (于2003, 2004及20

45、05年年末的余额)17.1 An analysis by type按类别分类的分析17.2 Details on the procedures to ensure completeness of accruals on a monthly basis详述能确保每月所有计提均完全入帐的程序17.3 Details on the major provisions主要准备的明细18 Fixed assets (NOTE: all information listed is required for the period ended 31 December 2003, 2004, 2005 and f

46、or the latest period endavailable)固定资产 (于2003, 2004及2005年年末的余额)18.1 List of all fixed assets. Provide details such as date of acquisition, estimated useful life, cost, annual depreciation, accumulated depreciation andresidual value of each item所有固定资产的清单。提供个别项目的购买日期、可使用年期、成本、每年折旧额、累计折旧及残值18.2 An anal

47、ysis by category, cost and accumulated depreciation按类别、成本及累计折旧的分析18.3 List of disposal and new purchased fixed assets each year2003-2005 新增和弃置的固定资产清单18.4 Summary of all plants capacity and utilisation所有厂房的规模和生产能力和使用情况18.5 List of facilities and equipment under finance or operating leases. Provide details of lease commitments, including annual rental, lease term,lessor and renewal options以融资或一般租赁形式租用的设施与设备的清单。提供租赁承担的详情，包括每年租金、年期、承租单位、续约权等18.6 Latest review report of obsolete / idle assets最近一次对陈旧/闲置资产的审核报告18.7 Details of significant fixed assets ownership rights, certificates or leg