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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_ __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.
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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。
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 Company’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。
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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.
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）。
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。
20. Schedule of sales, gross margin, and sales volume on a product line basis (., 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 significant 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 activity 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 (.,
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.
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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_____年____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。
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 (. 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。
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。
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。
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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)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 (., 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 (., 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）
47. Written status of all of the Company’s bank account reconciliations as of _____,____.
Please make copies available.
贵公司截至_____年___月___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。
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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。
63. Written policies and procedures for capitalization and depreciation (book and tax).
资本化及折旧（帐薄及税项）的书面政策及程序。
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64. Fixed assets register.
固定资产登记簿。
65. Rollforward schedule of property and equipment by major classification through the
historical period.
历史期间内，各主要种类的财产及设备的变动明细表。
66. List of fixed assets additions and disposals.
固定资产增加及减少清单。
67. List of any significant lease agreements and a schedule of lease commitments.
重大租赁协议清单及租赁承诺明细表。
68. Schedule of planned capital expenditures for the remainder of Fiscal _______and for
Fiscal years ____ through _______ (if available).
______剩余财政年度及______财政年度至______财政年度间所计划资本性支出明细表（如适
用）。
69. Schedule of other current and non-current assets (such as, deposits and prepayments,
and investment properties) as of the historical balance sheet dates.
截至历史结算日，其它资产（如订金及预付款、房地产投资等）明细表。
70. Accounts payable trial balance as of the historical balance sheet dates reconciled to
the general ledger.
截至历史结算日，应付帐款试算表余额与总帐之对帐。
71. Schedule of bills payable outstanding at the historical balance sheet dates.
截至历史结算日，未付票据应付款明细表。
72. Schedule of other payables and deposits and accruals as of the historical balance
sheet dates.
截至历史结算日，其它应付帐款、存款及应计费用明细表。
73. Schedule of current and long-term debt obligations as of the historical balance sheet
dates.
截至历史结算日，流动负债及长期负债明细表。
74. Schedule of asset pledged and guaranteed against bank borrowings or non-bank
borrowings.
因银行或非银行贷款用作抵押及担保之资产明细表。
75. Schedule that rolls forward all equity accounts (including reserve accounts) through
the historical period.
历史期间内全部股东权益帐户变动明细表。
76. Latest capital verification report.
最近的验资报告。
77. List of off-balance sheets assets and liabilities.
不列入资产负债表的资产及负债明单。
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Other（其它）
78. Schedule of sales, gross margins and operating income on a monthly basis for the
historical period.
历史期间内有关销售额、毛利、及营业收入的月度明细表。
79. Schedule of monthly working capital during the historical period.
历史期间内营运资本月度明细表。
80. Schedule of working capital statistical data (., days sales’ outstanding,
inventory turnover, accounts payable days’ cost of sales, accrued expenses days’
cost of sales, and net working capital as a percent of trailing 12-month sales) during
the historical period.
历史期间内内，营运资本统计数据表（包括应收销售款平均收现天数、存货周转率、应付帐款占销
售成本之周转日，递延费用占销售成本之周转日以及营运资本净额占过往 12个月销售额之比
例）。
81. Comparison of the Group’s budget-to-actual results for Fiscal_____.
贵集团_____财政年度预算业绩与实际业绩之比较。
82. Comparison of the Group’s budget-to-actual results for Interim ______.
贵集团_____财政年度中期预算业绩与实际业绩之比较。
83. Operating results projections by product categories including any sensitivity analysis
for Fiscal ____ through _____.
_____财政年度至_____财政年度按产品种类之经营业绩预测，包括敏感性分析。
84. Fiscal ______ budget by month will all assumptions and supporting schedules.
_____财政年度每月预算表及各种预算假设及附件明细表。
85. Projected balance sheets and cash flow statements, and working capital level for
Fiscal _____ through ______.
______财政年度至_____财政年度之资产负债表，现金流量表及营运资本水平预测。
86. Written summary of asserted and unasserted claims and assessments, and any third-party
guarantees have been made by or on behalf of the Group.
已声明及未声明的各种索偿、评估及第三者担保之书面摘要。
87. Access to significant contracts and agreements, including employment agreements, union
agreements, distributor agreements, purchase or sale agreements, etc.
查阅重大合同及协约，包括聘约、工会合同、分销合约、购售合同等。
88. Employee turnover statistics and dependency on specific key people and plans for new
hires or lay-offs/reorganization.
员工离职数据，是否依赖某些重要员工，未来新聘或裁员/重组计划。
89. List of all system hardware and software, related underlying lease and licensing
agreements, etc.
全部系统硬件及软件，有关租约及使用许可协议等之清单。
90. Information systems organization structure.
信息系统组织架构。
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91. Summary of written (and unwritten) backup and disaster recovery procedures.
书面（及非书面）备份与灾后重建程序。
92. Schedule of and evaluate the Group’s cost estimates to fully implement planned system
activities.
贵集团全面实施预定系统安排所需成本估价表及对之评价。
93. Description of product liability and warranties.
公司产品之有关责任及保用描述。
94. Copies of any recent real estate or equipment appraisals/valuation reports.
最近房地产或设备估值报告副本。
95. List of key strategic relationships including revenue contributions and marketing
agreements.
主要策略性伙伴关系清单，包括收入贡献，市场推广协议等。
96. Brief description of any significant relationships severed during the historical
period.
简述在历史期间内任何终止之策略性伙伴关系。
97. Market position and SWOT analysis.
市场定位及优势和劣势、机会与挑战分析。
98. Current brochures and marketing materials.
最新的公司推广资料及小册子。
99. Any relevant marketing studies conducted by outside parties.
任何独立团体进行与贵公司业务有关的市场调查。
100. Description of any current and potential litigation including potential damages and
settlement documents.
陈述任何现有或潜在的诉讼，包括潜在损失及和解文件。
101. Summary of insurance coverage/any material exposures.
保险保障范围及任何重大风险之摘要。
102. Company press releases, articles relating to the Company of its industry, Company
newsletters.
公司新闻发布，有关行业的报导及公司通讯。
103. List of advisors including legal counsel, auditors and consultants.
专业代表名单，包括律师，审计师及顾问等。
II. Tax税务
[OPEN待定]
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III. Discussion Items讨论事项
a. Marketing, sales and distribution strategies (including differences for domestic
versus export sales).
市场推广、销售及分销策略（包括内销与外销之差异）。
b. Critical success factors to the Group’s growth. Key growth drivers and future
prospects for the industry and Group.
贵集团发展成功之关键因素，贵集团及有关行业未来前景及增长之主要驱动因素。
c. Distributor acceptance and retainage policies.
接受与保留分销商之政策。
d. Significant products, product line and brands offered.
供应与市场的主要产品、产品线及品牌。
e. Significant competitors and market shares by end markets and product lines.
目标市场与各种产品的主要竞争对手及其所占市场份额。
f. Anticipated technological change that may have significant impacts on the Group’s
products and manufacturing process.
预计会对贵集团之产品及生产工序造成重大影响之科技技术改变。
g. Timing of new products and product enhancements. Description of any product or
design awards.
推出新产品及更新现有产品之时间表。列举曾获得之产品或设计奖项。
h. Pricing policies (both Group and industry), procedures and practices.
贵集团与相关行业的定价政策、程序与实行办法。
i. Sales terms and billing practices (including currencies used).
销售条款及付款办法（包括所用货币）。
j. Shipping policies, procedures and practices.
运货制度、程序与实行办法。
k. Company’s policy for charging handling and freight to customers.
贵公司向客户收取手续费及运费之制度。
l. Policies and procedures for returns and allowances and other sales deductions.
退货、折扣及其它销售扣减的制度与程序。
m. Product life cycle issues.
产品寿命周期问题。
n. Description of how backlog is recorded.
陈述延期交货的纪录程序。
o. Discussion of whether the Company has entered into any barter transactions?
贵公司是否有进行任何易货交易。
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p. Discussion of the purchase price paid by the Company for raw materials purchased from
any related parties, and whether the pricing and terms are as competitive as those
obtained from arms length suppliers.
详述贵公司向关联方购原材料所支付的价款，有关定价和交易条件，与其它一般渠道的供应商所
提供的是否具相同竞争力。
q. Any significant changes in costs, types of benefits offered, incentives, etc.? Any
special benefits or change-in-control provisions exist which will be triggered by the
proposed transaction?
成本、各种福利、奖金等有否出现重大变更？此建议交易会否导致任何形式的控股权改变或引致
任何特殊利益的产生？
r. Travel and entertainment reimbursement and gift policies and procedures.
差旅费、招待费报销和礼品支出的制度和程序。
s. Procedures with respect to the receipt and disbursement of cash (., use of lock
box, authorization controls, segregation of duties, cutoff procedures, physical
controls), credit facilities, and requirements for letters of credit, if any.
贵公司有关现金收支的程序（如：使用保险箱、监管权限、责任分工、截止程序、实物监控
等），有关信贷额度批核的程序，以及开信用证方面的规定（如适用）。
t. Company credit and collection policies and procedures (., terms, discounts allowed,
return policies), cut-off procedures, procedures for establishing a reserve for bad
debts and returns, and inquire about non-standard terms offered.
贵公司的信贷和收款政策和程序（如：信贷期、折扣优惠、退货制度等），截止程序、坏帐和退
货准备金计提程序，及非标准信贷条款查询。
u. Compilation of the accounts receivable aging with management (., invoice or due-
date basis, dated terms, classification of credit balances).
向管理层了解应收账款帐龄分析的编制（如：以发票日期或到期日为基准、信贷条款、贷方余额
的分类等）。
v. Inventory purchasing, delivery, stocking, physical control and valuation policies and
procedures with management. Inquire of management about problems they have
experienced or are currently experiencing relative to availability, quality,
receiving, distribution, warehousing of inventories, and other significant matters.
向管理层了解存货采购、运送、入库、实物监管和计价政策和程序。并了解是否在存货的货源、
质量、收货、分配、存储和其它重要事项方面遇到过或正遇到问题。
w. Perpetual inventory accounting systems and cycle counting policies and procedures (if
performed) and inquire about recent cycle count adjustments, frequency of physical
inventories.
永续盘存会计制度和循环盘点政策和程序（如有实施），了解最近循环盘点的调整和进行实物盘
点的频率。
x. Company inventory valuation procedures and standard cost accounting conventions
including new material cost, scrap, shrinkage, labor and overhead application, and
other adjustments.
贵公司的存货估值程序和标准成本计算惯例，包括：新料成本、废料、缩水、人工和间接费用等
会计应用，以及其它调整。
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y. Company’s policies and procedures for identifying and evaluating excess, slow-moving,
obsolete or otherwise unsalable inventories.
贵公司用来鉴别及评估过剩、滞销、陈旧或其它不可售之存货的政策和程序。
z. Inventory purchase or sale commitments, barter arrangements involving inventory, and
pledged or consigned inventories.
对于一般存货、已抵押或寄销存货的采购或销售承诺及易货交易的安排、。
aa. Accounts payable terms, payment practices, and cut-off policies and procedures.
应付账款的期限、付款安排、截止政策和程序。
bb. Any change-in-control provisions exist which will be triggered by the proposed
transaction.
此建议交易将可能导致任何形式的控股权的改变。
cc. Discussion of valuation of investments, fixed assets, investment properties.
概述投资、固定资产，房地产投资之估价。
dd. Group’s short and long-term forecasting practices and, in particular, its Fiscal
2002 projections.
贵集团的短期、长期财务预测的实行办法，特别是_____年度的预测。
ee. Overview of the Group’s basic business processes in subject areas for major systems
such as purchasing, inventory management, order entry, order fulfillment, customer
service, invoicing, and related areas.
概述贵集团在主要领域的基本业务流程，所涉及的主要系统，包括：采购、存货管理、订单输
入、订单履行、客户服务、出具发票以及其它相关领域。
