-
Target
–
Project [ ]
Information
Request List (“IRL”) –
Accounting and
Tax
As of [ , ]
审阅对象—
项目
会计及税务资料清单
截止
年
月
日
The
following
is
IRL
for
conducting
a
review
of
financial,
certain
operational
and
tax
information
of
________(the “Group”;
references to “Company” or “Target” refer to any
of the subsidiaries or legal entities of
the Group). The “historical period”
referred to herein is defined as the years
ended___________, ______, and
______
(“Fiscal______,
_______and
______”)
and
the
____
months
ended
_________,
______and
______
(“Interim _____ and
______”). Thus, the historical period has ____
separate periods within it. Please note that
this IRL has three sections: I.
Financial and Accounting; II. Tax; and III.
Discussion Items.
以下为对
______
____
（以下简称“贵集团”；倘提及“贵公司”或“审阅对象”乃指贵集团之任何子
公
司或法定实体）进行的财务、经营及税务各方面的审阅
,
所需由贵公司准备的资料清单。以下提及之
“历史期间”是指截至
年、
年及
年
月
日止之年度（以下简称
“
、
及
财政年度”）以及截至
年及
年
月
日止
个月期间（“
____
__
及
___
__
中期”）。因此，历史期间包括
_ __
< br>个独立期间。请注意资料清单
包括三个部分：
1
）财务及会计；
2
）税务；
3
）讨论事项。
I. Financial and
Accounting
财务及会计
General
综合
1.
Annual audited
financial statements of the Group and Companies
for Fiscal____, _____and _____.
贵集团及各集团公司
_
___
、
__ ___
及
______
财政年度的已审计财务报表。
2.
Confidential
information memorandum about the Group.
贵集团之商业计划书。
3.
Monthly
unaudited financial statements of the Group and
Companies for the historical period.
贵集团及各集团公司历史期间每月未经审计的财务报表。
4.
Assistance
in
gaining
access
to
[name
of
accountants
]’s
[Year]
and
[Year]
audit
working
papers
of
the
Group and Companies.
协助获取
__________
（审计师名称）为贵集团及各集团公司进行
__
___
年度及
_
____
年度审计的
工作底稿。
5.
Determine
whether
the
Group
is
using
accounting
methods
where
other
acceptable
or
even
preferable
methods should be used. Compare the
accounting policies of the Company to the
accounting policies of
certain
competitors as described in publicly available
reports.
了解贵集团是否应采用其它认可或更可取的会计方法。将贵公司的会
计政策与公开报告中所提到之
竞争对手的会计政策作比较。
6.
Summary of
audit adjustments recorded during the historical
period.
历史期间内审计调整记录概要。
7.
Copies of any
independent accountant’s
management
letters or outside consultants’ reports issued
during
the historical period.
历史期间内由独立会计师签发的经营管理建议书或外间顾问报告之副本。
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Page 1 of 10
8.
Reconcile unaudited financial
statements for Interim [ ] and [_____]
to the general ledger.
将
___
_
及
__ _
__
年度未审阅之中期财务报表和总帐进行对帐。
9.
Written
summary of services provided to or by and charges
to or from related parties during the historical
period,
including
other
businesses
owned
by
executive
management.
Also,
include
in
the
summary
the
basis
(such
as,
whether
it
is
tax-driven,
it
has
a
commercial
basis,
it
is
non-arms
length,
etc)
of
these
transactions.
历史期间内所提供给关联公
司或从其得到之各项服务，以及有关收入支出的书面概要，包括经营
管理层拥有的其它业
务。另外，在概要中包括进行这些交易的基准（如是否为税务原因驱使，其
商业基础，非
公平性等）。
10.
Group
and
department
organizational
charts
and
legal
entity
charts.
Separately
identify
consolidating
entities and
non-consolidating entities, include reason(s) for
not consolidating into the Group accounts.
贵集团组织结构及法定实体组织图。独立识别属与合并及不属于合并之各个实体，指出不与集团
报表进行合并之原因。
11.
Copies of the
Compan
y’s articles of incorporation,
such as joint ventures agreement and any
supplementary
amendments,
copies
of
business
commercial
and
commercial
registration
and
any
other
governmental
approvals
documents.
贵公司所有成立文件之副本，如合资公司协议及任何有关补充和
修改。商业登记、营业执照及任
何政府批准文件之副本。
12.
Copies of
exclusive or significant contracts entered by the
Group.
贵集团已签订之重要或独家性的合同副本。
13.
List of
licenses, patents, copyrights and other intangible
assets owned by the Group. Also separately list
those
that
are
not
owned
but
are
used
by
the
Group
(include
the
costs,
variable
or
fixed,
of
using
these
intangible assets).
贵集团拥有之牌照
、许可证、专利及其它无形资产之清单。同时，分别列出以上各项正由贵集团
使用但并非
由贵集团拥有之无形资产（包括使用以上无形资产之固定及变动成本）。
14.
Documents
relating to material patents, copyrights,
licenses, trademarks, etc
–
issued or pending.
有关重要专利、版权、牌照、许可证、商标等之文件
-
已办理或正在办理。
15.
List of board
members and list of all shareholders and size of
holdings; current shares outstanding.
董事会名单，所有股东之名单及其股权，及现时发行之股份。
16.
Schedule
of
all
options,
warrants,
rights
and
any
other
dilutive
securities
with
exercise
price
and
vesting
provisions.
所有期权，认股权证及其它会稀释股
本之证券的明细表，包括其行使价及授予条款。
17.
Extract of
banking facilities granted to the Group.
贵集团银行贷款额度之摘录。
Historic consolidating financial
statements (Group level)
历史合并财务报表（集团层面）
18.
Consolidations (balance sheets, income
statements and cash
flows) and the
consolidation adjustments for
each
period in the historical period.
Historic income statement
analysis (Company level)
历史损益表分析（公司层面）
19.
Reconciliation of gross sales to net
sales during the historical period.
历史期间内，销售总额与销售净额的调节。
< br>历史期间每一财政期间的合并项目及合并调整（资产负债表、损益表及现金流量表）。
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20.
Schedule of
sales, gross margin, and sales volume on a product
line basis (i.e., own brand, OEM/ODM, etc)
for the historical period.
历史期间内，各种产品（如：自有品牌，
OEM/ODM
及模具
）之销售额、毛利率及销售量之明细表。
21.
Schedule
of
sales,
gross
margin,
and
sales
volume
by
significant
product
by
geographical
locations
(external sales by
countries and domestic sales by provinces/cities)
for the historical period.
历史期间内，各主要产品
按销售地区（各外销国家及各内销省份
/
城市）分类之销售额、
毛利率及
销售量之明细表。
22.
Schedule of
sales, gross margin, and sales volume by
sign
ificant customer (at least for the
Company’s top
_____
customers)
by
significant
product
by
geographical
locations
(external
sales
by
countries
and
domestic sales by provinces/cities) for
the historical period. Also include the
customer’s principal activi
ty
and nature of business, in particular,
its use of the Company’s products.
历史期间内，各主要客户（最少是贵公司的前
___
大客户）按销售地区
(
各外销国家及各内销省份
/
城市
)
的销售额、毛利
率及销售量之明细表。同时包括客户之主要业务及特别说明公司产品之用
途。
23.
Schedule of
sales, gross
margin, and
sales
volume by
geographical
locations (external
sales by
countries
and domestic sales by
provinces/cities).
按销售地区
(
各外销国家及各内销省份
/
城市
)
分类之销售额、毛利率及销售量之明细表。
24.
Schedule of
sales, gross margin, and sales volume by
manufacturing facilities (i.e., locations of
factories)
by significant product for
the historical period.
历史期间内，各主要产品按生产设施
（工厂位置）分类之销售额、毛利率及销售量之明细表。
25.
Schedule
of
sales,
gross
margin
and
sales
volume
by
channels
of
distribution
(such
as
agents,
and
manufacturers, etc.)
按销售渠道（如
代理，生产商等）分类之销售额、毛利率及销售量之明细表。
26.
Schedule of
order fulfillment and backorder statistics for the
historical period.
历史期间内的订单完成情况及延期交货统计明细表。
27.
Schedule of
the backlog as of ______, ______and compare to
backlog as of ____, ____ and trends.
于<
/p>
_____
年
____
< br>月
___
日的缺货情况明细表，并与
_____
年
____
月
____
日的缺货情况作比较，分析其
趋势。<
/p>
28.
Schedule of cost of sales disaggregated
by major component during the historical period.
Identify which
costs are fixed, semi-
fixed, or variable.
历史期间内的销售成本明细表，按主要构成
分列。区分固定成本、半固定成本及变动成本。
29.
Schedule
of
manufacturing
overheads
and
the
calculation/allocation
basis
between
cost
of
sales
and
inventory.
生产间接费用之明细表，列出其计算方
法及将其分配往销售成本及存货之基准。
30.
Schedule
of
material/goods
purchases
from
the
top
_____
suppliers
(indicate
source
of
supplies
such
as
domestic, off-shore, etc.) during the
historical period including the items purchased
(volume and total cost),
mix of raw
materials, terms, evaluation of current
relationship, and evaluation of material quality.
历史期间内的前
___
大原材料供应商
的供货明细表（列出供应来源，如本地、国外等），包括采购
的物品（数量及总成本）、
原材料的构成、定价条款、与供应商关系评估及材料质量评估。
31.
Schedule of
changes in significant materials (i.e. type) costs
during the historical period.
历史期间的主要材料成本（按种类）变化之明细表。
32.
Schedule of
the Company’s spoilage and
scrap/rejection
rates during the
historical period.
历史期间内，贵公司产品的损坏率及废品
/
退货率情况。
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Page 3 of 10
33.
Schedule
of
direct
labor
and manufacturing
overhead
during
the
historical
period,
include
the
method
of
calculation/allocation of manufacturing
overhead between cost of goods sold and
inventory.
历史期间内，直接员工费用及间接制造费用明细表
,
列出其计算方法及将其分配往销售成本及存
货之基准。
< br>
34.
Schedule
of wages and employee costs (disaggregated among
payroll taxes, employee benefits, etc.) during
the historical period reconciled to
income statement category and average headcount
(per the next item).
历史期间内的工资及员工费用
(
按工资税、员工福利等分列明细表
)
，与损益表中的工资及平均员
工人数核对（见以下项目）。
35.
Schedule
of headcount data by function during the
historical period.
历史期间内，各部门员工人数明细表。
36.
Schedule of
rental expense by individual
locations/sites/tenancies.
按每个地点
/
位置
/
租约表列租赁费用。
37.
Schedule of freight expense during the
historical period.
历史期间内，运输费用明细表。
38.
Schedule
of
sales
and
marketing
expenses
disaggregated
by
channel
of
distribution
during
the
historical
period.
历史期间内，按分销渠道分列销售费用及推广费用明细表。
39.
Schedule of delivery/distribution
expense by product line and/or customer during the
historical period.
历史期间内，交货
/
分销费用
(
按产品种类及客户分列<
/p>
)
明细表。
40.
Schedule of
the composition of operating expenses during the
historical period.
历史期间内，经营成本组成之明细表。
41.
Schedule
of
advertising
and
promotion
expense
by
major
activity
(e.g.,
advertising
in
industry
journals,
trade shows) for the historical period.
历史期间内，主要活动的广告及促销费用（如：在行业刊物、贸易展览上做广告）之明细
表。
42.
Schedule
of
other
income
and
expense
(e.g.,
finance
costs,
revaluation
gains/losses,
etc.)
during
the
historical period.
历史期间内，其它收
入及费用（如：财务成本、重估收益
/
损失等）之明细表。
43.
Schedule of the [five (5)] highest
compensated individuals, including base,
incentives and fringe benefits,
during
each period in the historical period.
各
历史期间内，前
___
位最高薪金（分别以基本工资、奖金及附
加福利列示）员工的明细表。
44.
Schedule
of
sales
personnel,
their
basic
salaries,
commission
and
incentive
compensation
during
the
historical period.
历史期间内，销售人员基本工资、佣金及奖金明细表。
45.
Written
summary of employment agreements, if any.
员工雇用协议书面摘要（如适用）。
46.
Schedule of
legal and professional fees.
法律及专业费用明细表。
Historic balance sheet analysis
(Company level
)
历史资产负债表分析（公司层
面）
(The “historical balance
sheet dates” referred to herein includes ______,
____ and _____, ____.)
（在此“历
史结算日”指截至
______
年
__
_
月
___
日及
_____
年
___
月
____
日的资产负债情况）
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Page 4 of 10
47.
Written status of all of the Company’s
bank account reconciliations as of _____,____.
P
lease make copies
available.
贵公司截至
_
____
年
___
月
< br>___
日的所有银行帐户对帐表。请提供复印件。
48.
Schedule of
cash account balances as of the historical balance
sheet dates.
截至历史结算日，现金帐户余额明细表。
49.
List of bank
signatories and respective limits
银行户口签署者名单及有关权限。
50.
Aged accounts
receivable trial balances as of the historical
balance sheet dates (reconciled to the general
ledger).
截至历史结算日，应收帐款试算表余额（与总帐对帐）。
51.
Schedule of
the changes in the allowance for doubtful accounts
during the historical period.
历史期间内，坏帐准备变动明细表。
52.
Evaluation
of
the
collectibility
of
significant
past
due
accounts
and
the
adequacy
of
the
allowance
for
doubtful accounts (including
discounts, returns and allowances) as of
[___________].
截至
_______
年
___
月
_____
日，对过去重大过期应收帐款的回收情况及坏帐准备充裕情况的评估
（包括折扣、退回及折让）。
53.
Schedule of
bills receivable outstanding at the historical
balance sheet dates.
截至历史结算日，未付应收票据明细表。
54.
Schedule of
pledged receivables and other assets.
已抵押之应收帐款及其它资产明细表。
55.
Schedule of
sales returns and allowances on a monthly basis
for the historical period.
历史期间内，每月销售退回及折让明细表。
56.
Schedule of
year-end book-to-physical inventory adjustments
during the historical period.
历史期间内，年末帐和实地盘存调节明细表。
57.
Perpetual
inventory listing reconciled to the general ledger
as of the balance sheet dates.
截至历史结算日的永续盘存明细表与总帐对帐表。
58.
Schedule of
inventory by classification and broad
stockkeeping unit (“SKU”) categories as
of the historical
balance sheet dates.
截至历史结算日，按类别及存货单位（“
SKU
”）划分的存货明细表。
59.
Schedule of
the changes in the allowance for the reserve for
excess, slow-moving and obsolete inventories
during the historical period.
历史期间内，过剩、滞销及过时存货准备金变动明细表。
60.
Schedule of
aging analysis of inventories as of the historical
balance sheet dates.
截至历史结算日，存货帐龄分析明细表。
61.
Roll forward
of schedule of inventory provision during the
historical period.
历史期间内，存货准备之变动明细表。
62.
List
of
short-term
and
long-term
investments,
with
details
on
shareholders,
percent
of
shareholding,
and
nature of business, etc.
短期及长期投资名单，包括股东资料、股权比例、业务性质等。
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