财务尽职调查资料清单.doc
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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,
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