盡職調(diào)查InformationrequestlistOOC樣本

INFORMATIONANDDOCUMENTATIONREQUIRED資料規(guī)定清單Comments注明Thelistbelowistheinformationnecessaryfortheduediligencework.Theobjectiveofthelististomakesurethatourteamcansmoothlystartitsduediligenceworkaccordingtothedatenotedonengagement.Itispossiblethatthelistdoesn’tcoveralltheinformationweneededinourwork.So，wewouldaskforotherinformationnotincludedinthelist.如下清單列明在對貴公司進(jìn)行財(cái)務(wù)評閱之所需資料，此清單之目是為了保證有足夠資料使得評閱小組可以在業(yè)務(wù)商定書商定之開始工作日期順利開展工作。Thefollowinglistmaybenotincludesalldocumentsandinformationweneeded，soadditionalinformationwillberequiredtoprovideduringourfinancialduediligence.清單所列之資料也許未有全面概括所需資料，因而在評閱過程中也許會提出獲取附件中未列出資料。Relatedlegalmaterials關(guān)于法定資料Organizationchart(includinginvestors，investors’holdingcompany，subsidiariesandetc.)andlistthelegalnameofthesecompanies;公司組織構(gòu)造圖(涉及該公司之投資者、投資者之母公司、公司子公司等)并列出該些公司之法定名稱； Organizationchartofthemanagementandorganizationstructure;公司管理層組織構(gòu)造圖和組織機(jī)構(gòu)狀況；BusinesslicenseissuedbySAIC;國家工商管理局發(fā)出營業(yè)執(zhí)照；Jointventureagreementandcontract，articlesofassociation，importandexportlicenseandotherrelateddocuments；(ifany)公司合同、章程、進(jìn)出口允許證(或其她經(jīng)營性之允許證)及其她有關(guān)文獻(xiàn)；（如有）MinutesofBoardandShareholders’meetings;股東會議及董事局會議之會議記錄；Foreignexchangeregistrationcertificate；(ifany)外匯登記證；（如有）Insurancecontracts(Fixedassets，Employeesandothers);保險合同(固定資產(chǎn)、勞工及其她)；HRrelatedinformation人事有關(guān)資料Staffcompensationandbenefitsandcompensationavailabletoemployees;貴公司員工薪酬及福利制度；Headcountofeachfunctionaldepartmentandworkshop;各車間及職能部門平均人數(shù)；Socialsecuritiescommitment(whetherinwrittenororal)，ifany;請?zhí)峁┥鐣ｋU有關(guān)承諾（書面或口頭形式），如有；Generaloperation業(yè)務(wù)之概況GeneraldescriptionandbusinessplanoftheCompany;概述貴公司之普通業(yè)務(wù)性質(zhì)及商業(yè)籌劃Detailsofitsmainequipmentincludingthedateofacquisition，dateofputtingintouseandanypossibleimprovementproject; 貴公司經(jīng)營場合之重要設(shè)施，設(shè)備之詳情、購買及投入使用之年份及改良籌劃；TheflowchartoftheCompany’sbusiness;貴公司營運(yùn)流程圖；ThedetailedinformationofthedevelopmentoftheCompany;貴公司發(fā)展之詳細(xì)資料；Appraisalsandduediligencereportspreparedbyotherexternalparties，ifany；貴公司由其她外部機(jī)構(gòu)出具之評估報告或盡職調(diào)查報告，如有請?zhí)峁籌mportantcontract重要合約 Pleaseprovidethecopiesofimportantcontract.Forexamples: 請?zhí)峁┧兄匾霞s副本。例如：Mainsupplierscontracts；與重要供應(yīng)商之合約；Mainsalescontracts;重要銷售合同；Loanagreement;借款合同；Seniorsmanagement’scontracts;高檔管理人員雇傭合同；Constructioncontracts;工程合約；Assuranceagreements;擔(dān)保合約；Loancontractswhicharevalidfortheperiodunderreview;審視期間尚未清償之貸款合約；Assetspledgeagreements;資產(chǎn)抵押合約；Otherimportantcontracts;其她有重大影響之合同；Generalfinancialmaterials普通財(cái)務(wù)資料Accountingpolicy(formostmajoritemsonthefinancialstatement);貴公司重要會計(jì)政策(財(cái)務(wù)報表各重要項(xiàng)目)；Detailedsummaryofyouraccountingandmanagementreportingsystems;貴公司會計(jì)及報表系統(tǒng)詳細(xì)闡明；Auditreportandmanagementletterfromstatutoryauditors;法定審計(jì)師提供審計(jì)報告和管理建議書；ProvidebalancesheetsasatYTDFebruaryandMarch提供截至近來日期(2月底及3月底)資產(chǎn)負(fù)債表；Provideaccountledgerfortheabovementionedperiod;提供截至近來日期(2月底及3月底)科目余額表；ProvidethetrialbalanceasofYTDFebruaryandMarch提供截至近來日期(2月底及3月底)之試算平衡表；Providethedetailsofriskmanagement。提供公司關(guān)于風(fēng)險管理詳情。Land，buildingsandequipment土地、房屋及設(shè)備ListofthelanduserightownedbytheCompany，pleasedescribethelocation，areaoftheland，theownershipofthelandandtheownershipofanybuildings，factoriesandotherequipmentontheland;關(guān)于所擁有之土地使用權(quán)，請列出該地之位置、面積、擁有該土地使用權(quán)之公司名稱及該土地工廠或其她設(shè)施之業(yè)權(quán)；ThenatureofthelandstheCompanyisusingandthemethodtheCompanygotthisusingright;擁有土地之性質(zhì)(如土地使用權(quán))及獲得該擁有權(quán)之辦法；ThenatureofthelandstheCompanyisusingandthemethodtheCompanygotthisusingright;土地使用證、土地批文或免地價之批文之副本；Landusecontracts;土地使用合同； Landtransfercontracts;土地轉(zhuǎn)讓合同；Landleasecontracts;土地租賃合同； Propertyownershipcertificates;房屋之房產(chǎn)證； Assetsappraisalreport;貴公司資產(chǎn)評估報告； Assetsappraisalreport;所有租賃合同之副本；

Balancesheetitems資產(chǎn)負(fù)債表PleaseprovidetheinformationfortheyearendedYTDFebandMar.請?zhí)峁┡c公司截止最新日期(2月底及3月底)之資產(chǎn)負(fù)債表關(guān)于之如下資料內(nèi)容。Fixedassets固定資產(chǎn)DetailedlistoffixedassetsasatYTDFebandMar;截止最新日期(2月底及3月底)固定資產(chǎn)明細(xì)表；Detailedlistoffixedassetsmovementindifferentaccountingperiodlistedabove，disposaldetailssincetheestablishement，andplansofsale，lease，sub-leaseorotherdispositionsofexistingproperties;列出固定資產(chǎn)於每個會計(jì)年度內(nèi)增購變賣及報廢明細(xì)表（自成立之日起），以及當(dāng)前準(zhǔn)備購買、租賃或處置其她既有固定資產(chǎn)籌劃；Whetherthereisanypledgeoffixedassetstootherpartiesandanysupportingdocuments;闡明固定資產(chǎn)有否用作抵押并提供關(guān)于文獻(xiàn)；Theexistenceofanymajoridlefixedassets;固定資產(chǎn)閑置狀況；Describeanyimportantaccountingpolicy(depreciation，appraisal，capitalizationandother);闡明會計(jì)政策(折舊、評估、資本化及其她會計(jì)政策)；Describeanycapitalizedexpensesandtheaccountingpolicy;闡明資本化費(fèi)用會計(jì)政策，以及有關(guān)資本化費(fèi)用狀況；Describeanyfixedassetsre-valuation，indicateincreasetothefixedassetsbookandthebasisforsuchincrease;闡明固定資產(chǎn)有無評估增值狀況以及增值根據(jù)；DescribeanyleaseagreementsandtermsofassetsleasedtoorbytheTargetCompany;闡明固定資產(chǎn)有無租入或租出狀況，及相應(yīng)條款；Constructioninprogress(ifapplicable)在建工程(如合用)DetailedlistofConstructioninprogress;在建工程明細(xì)表；Importantconstructioncontractsanddecorationcontracts;重要工程合同以及裝修合同；Thebudgetofconstructionprojectsandrelatedworkingcapitalarrangementandforecast;各項(xiàng)工程預(yù)算以及資金安排和預(yù)測；Thedetailsofcapitalizedexpenses;資本化費(fèi)用詳情；Accountsreceivable應(yīng)收帳款Listofaccountsreceivable(includingrelatedcompaniesbalances);列出應(yīng)收帳款清單(涉及關(guān)聯(lián)公司往來)；AnageinganalysisofaccountsreceivableasatYTDFebandMar(0~30days，31~90days，91~180days，181~365days，above1year);應(yīng)收帳款帳齡分析(0~30天，31~90天，91~180天，181天~365天，1年以上)，截止最新日期(2月底及3月底)；Basisofbadanddoubtfuldebtsprovision;壞帳準(zhǔn)備計(jì)提原則；Listofsoldorpledgedtradedebts;請?zhí)峁┮殉鍪刍虻盅褐畱?yīng)收款項(xiàng)清單；Cashandequivalents鈔票及鈔票等價物Reconciliationoflatestcashbalanceswithbankaccounts；近來一期銀行對帳單及銀行余額調(diào)節(jié)表；Otherassets其她資產(chǎn)Listofotherassetsandtheirnature(ifapplicable，itsageinganalysis);列出其她資產(chǎn)明細(xì)并注明業(yè)務(wù)性質(zhì)(如也許，作帳齡分析)；Intangibleassets，otherdeferredassetsandgoodwill無形資產(chǎn)，其她遞延資產(chǎn)及商譽(yù)Breakdownoftheaboveitems;列出無形資產(chǎn)、其她遞延資產(chǎn)和商譽(yù)清單以及有關(guān)攤銷政策；Basisofamortization;指出攤銷基本；Equity所有者權(quán)益Breakdownofequityandthemovementduringthereviewperiod;所有者權(quán)益明細(xì)及復(fù)核期間增減變動狀況；Short-termloan短期借款Breakdownofoutstandingshort-termloansasatlatestbalancesheetdate，andrelevantloanagreement，guaranteeagreement，andpledgeagreement；截至近來資產(chǎn)負(fù)債表日未償還短期借款明細(xì)，及有關(guān)借款合同、擔(dān)保合同、抵押合同等；Accountspayable應(yīng)付帳款Suppliersbalancesatthelatestbalancesheetdatewiththeaginganalysis;按供貨商名列出應(yīng)付帳款清單，并請?zhí)峁┫鄳?yīng)賬齡分析；PurchaseturnoverwithmajorsuppliersforYTDFebandMar;近來日期(2月底及3月底)重要供貨商采購周轉(zhuǎn)期；Accrualsandotherpayable預(yù)提費(fèi)用和其她應(yīng)付款Detailsofamountandnature;列出明細(xì)及業(yè)務(wù)性質(zhì)；Basisofcalculationofaccrualandmovementoftheaccrualsaccount;列出預(yù)提費(fèi)用變動表及計(jì)算根據(jù)；Payrollandwelfarepayable應(yīng)付工資其福利費(fèi)Detailedlistofwelfarepayablesandrelatedaccrualbasis；應(yīng)付福利費(fèi)明細(xì)及計(jì)提基準(zhǔn)；Otherliabilities其她負(fù)債BreakdownofthepayablesduetotherelatedpartiesasatYTDFebandMar近來日期(2月底及3月底)應(yīng)付關(guān)聯(lián)方款項(xiàng)明細(xì)；Detailsofamountandnatureofotherliabilities;列出其她負(fù)債明細(xì)及業(yè)務(wù)性質(zhì)；Contingentliabilities或有負(fù)債Detailedlistoftheguaranteegiventoothercompanies;詳列所有對其她單位所作之擔(dān)保；InformationofallthelitigationtheCompanyinvolvedbutnotsettled;關(guān)于所有與公司關(guān)于而又尚未解決之法律訴訟之資料；Listofunsettledconditionalbillofexchanges;詳列所有有條件之承兌匯票；Listofunsettledconditionalliabilities;詳列其她或有負(fù)債；Leasecommitmentandcapitalcommitment租約及資本承擔(dān)Detailedlistofallthecapitalcommitmentswhichcontractedbutnotpaidandcopiesofalltherelateddocuments;詳列并提供已達(dá)到合約資本性支出及提供關(guān)于文獻(xiàn)之副本；Detailedlistofanyapprovedbutnotcontractedcapitalexpenditure;已經(jīng)審批但未達(dá)到合約資本性支出；Detailedleasecommitmentandrelatedcontracts.詳列租約承擔(dān)并提供關(guān)于合約。Incomestatementitems損益表PleaseprovidetheinformationfortheperiodendedFebruary28，andMarch31，.提供公司截止最新日期(2月和3月)之下列資料。Detailedanalysisforthesalesofproductsbycategory，ifavailable;按產(chǎn)品大類編制收入明細(xì)分析，并請?zhí)峁┫鄳?yīng)銷售量（如有話）；Detailsofsalesandpurchasetoandfromholdingcompany，affiliatecompaniesandotherrelatedparties(includingdescription，natureandvolume/amountofthetransaction);與母公司、附屬公司、聯(lián)營公司或其她關(guān)于聯(lián)人士銷售收入及采購之金額及明細(xì)(涉及名稱、交易性質(zhì)及金額)；Detailsofothertransactionswithholdingcompany，affiliatecompaniesandotherrelatedparties(includingdescription，natureandvolume/amountofthetransaction);與母公司，附屬公司，聯(lián)營公司或其她關(guān)于聯(lián)人士之其她交易(財(cái)務(wù)及非財(cái)務(wù))之資料，涉及交易性質(zhì)與金額；Detailedanalysisofcostofsales(onthebasisofproductsbycategory);成本明細(xì)分析(按產(chǎn)品大類分析)；Detailedanalysisofgeneralandadministrationexpenses，sellingexpenses，financialexpenses，non-operatingincome/expensesandotherincome;管理費(fèi)用，銷售費(fèi)用，財(cái)務(wù)費(fèi)用，營業(yè)外收支，其她業(yè)務(wù)利潤明細(xì)分析；Listofpotentialnon-recurringrevenues.請?jiān)斄杏幸苍S不會持續(xù)產(chǎn)生收入明細(xì)。Financialmodeling財(cái)務(wù)模型Anyinformationinrelationtothefinancialmodels，includingfinancialmodelspreparedbymanagement，majorassumptions，etc.關(guān)于財(cái)務(wù)模型資料，涉及管理層準(zhǔn)備財(cái)務(wù)模型、重要假設(shè)等。

稅務(wù)盡職調(diào)查所需資料清單PleaseprovidethefollowinginformationforYTDFebandMar.請?zhí)峁┵F公司最新一期(2月及3月)下列關(guān)于稅務(wù)資料。Detailedbreakdownofthetaxaccounts稅務(wù)帳目明細(xì)帳Taxpayableaccount應(yīng)交稅金明細(xì)帳Taxpaymenthistory(e.g.taxexpense/costaccount)已交稅金明細(xì)帳TaxRegistrationCertificates(issuedbyboththestatetaxbureauandlocaltaxbureau)稅務(wù)登記證(由國家稅務(wù)局及地方稅務(wù)局所發(fā))AnnualTaxReviewReportissuedbythetaxauthorities-in-charge(ifany)主管稅務(wù)機(jī)關(guān)年度稅務(wù)審查報告(如有)*請擬定應(yīng)納稅金明細(xì)帳期末余額與已繳稅金明細(xì)帳總額與本年度財(cái)務(wù)報表上應(yīng)付稅額(資產(chǎn)負(fù)債表)以及已付稅額(利潤表)相符Documentationrequiredforreviewonspecifictaxes評審各項(xiàng)稅項(xiàng)所需資料ForeignEnterpriseIncomeTax("FEIT")外商投資公司所得稅CopiesoffiledannualFEITtaxreturnsandcopiesofFEITpaymentcertificatesforalltaxespaid.年度外商投資公司所得稅匯算清繳申報表及完稅證Incasewherethetaxableincome/lossisdifferentfromtheaccountingprofit/loss，pleaseprovideastatementoftaxadjustmentsfortheyearwiththereviewperiod，statingtheamount，thereasonandthebasisofcalculationforeachofthetaxadjustmentitems.如果任何年度應(yīng)納稅所得(或稅務(wù)虧損)有異于會計(jì)利潤(或會計(jì)虧損)，請?zhí)峁┒悇?wù)調(diào)節(jié)明細(xì)表，并對關(guān)于稅務(wù)調(diào)節(jié)項(xiàng)目因素、根據(jù)、金額等逐個闡明。Formalwrittenconfirmationontheapplicabletaxincentivesissuedbytherelevanttaxbureaux稅務(wù)局發(fā)出關(guān)于稅務(wù)減免優(yōu)惠正式批文Copiesofzero-taxreturnfiled，ifnoprofitmadefortheyear(s)orduringtheyearwhentheentityisentitledtotaxexemptiontreatment如該公司於某(些)年度內(nèi)沒有利潤或享有免稅優(yōu)惠，已呈交“零稅負(fù)”Statementoftaxlossescarriedforwardfromprevious5years公司年度虧損彌補(bǔ)狀況表Taxwithholdingobligations(FEITwithheldonpaymentssuchasroyalties，interest，rental，serviceincome，etc.madetonon-residents)預(yù)提所得稅(在支付給非居民特許權(quán)使用費(fèi)、利息、租金、服務(wù)收入等費(fèi)用時所預(yù)扣稅款)（如合用）Detailsofpaymentstonon-residents(includingtypesofpaymentsandamount)oraccruedpayable向非中華人民共和國居民所付款項(xiàng)或應(yīng)付款項(xiàng)明細(xì)(涉及應(yīng)付款類別及數(shù)額)（如有）Returnsfieldandtaxpaymentcertificatesforwithheldtaxes預(yù)提所得稅申報表計(jì)完稅憑證（如有）Value-addedTax("VAT")增值稅 MonthlyVATreturnsfiledandtaxpaymentcertificates增值稅月申報表及完稅樣本VATdetailedaccountfortheyear年度增值稅明細(xì)帳ApprovalsissuedbythetaxauthorityandrelevantinformationonVATpreferentialtreatment稅務(wù)機(jī)關(guān)頒發(fā)增值稅稅收優(yōu)惠批復(fù)及有關(guān)文獻(xiàn)AmountofinputVATattributabletopurchasedgoodsusedforemployeewelfare，personalconsumption，non-taxableprojects(e.g.，commissionprocessingforforeignprincipal)ortax-exemptprojects(ifany)外購貨品用于集體福利、個人消費(fèi)、非應(yīng)稅項(xiàng)目(如承辦外商來料加工業(yè)務(wù))或免稅項(xiàng)目進(jìn)項(xiàng)稅額(如有)AmountofoutputVATforself-manufactured，subcontractprocessedorpurchasedgoodsusedforgifts，capitalcontributionofdistributiontoshareholders，ifany將自產(chǎn)、委托加工或購買貨品免費(fèi)贈送、作為投資或分派給股東銷項(xiàng)稅額(如有)Inrespectofexportsales，ifany：如有出口銷售：ExportVATrebaterate(s)forexportproduct(s)出口貨品退稅額TotalamountofinputVATfortheperiod，inputVATattributabletogoodssoldwithinChinaandinputVATattributabletoexportgoods進(jìn)項(xiàng)增值稅總額、用于生產(chǎn)內(nèi)銷貨品進(jìn)項(xiàng)稅及用于生產(chǎn)出口貨品進(jìn)項(xiàng)稅Amountoftax-exemptimportedrawmaterialsusedfortheproductionofexportgoodsfortheyear/period當(dāng)期用于生產(chǎn)出口貨品免稅進(jìn)口原料SamplesapprovedapplicationofexportVATrefund批準(zhǔn)出口退稅申請IndividualIncomeTax(“IIT”)個人收入所得稅Numberofexpatriateemployeesandlocalstaff外籍雇員及國內(nèi)員工人數(shù)SampleIITreturnsfiledandtaxpaymentcertificate個人所得稅申報表和完稅證樣本Othertaxes(e.g.RealEstateTax，LandUseTax，Dee