公司協(xié)助跨國企業(yè)完成企業(yè)并購工作，并提供了精準(zhǔn)的翻譯服務(wù)

編輯：青島希尼爾翻譯公司

發(fā)布時間：2019-05-27

 

公司近日完成了某跨國企業(yè)的并購工作，全程提供了精準(zhǔn)的翻譯服務(wù)，以下是部分盡職調(diào)查清單，得到客戶的許可予以發(fā)布，以供學(xué)習(xí)交流之用。

財務(wù)盡職調(diào)查清單

一、組織結(jié)構(gòu)

1.1公司的組織結(jié)構(gòu)圖,包括該公司的投資者,法人代表,公司和法人代表簡介

1.2公司內(nèi)部管理組織結(jié)構(gòu)，包括各部門名稱、主要活動、員工人數(shù)

1.3公司章程(工商局查詢)

1.4 環(huán)評報告

二、  財務(wù)報表和帳簿

2.1公司成立至今的法定的資產(chǎn)負(fù)債表，利潤表和現(xiàn)金流量表

2.2總帳及明細(xì)帳

2.3會計政策及以往的變動

2.4公司成立至今的年度審計報告

三、銷售、產(chǎn)品、顧客和應(yīng)收帳款

3.1銷售網(wǎng)絡(luò)、銷售結(jié)構(gòu)及主要產(chǎn)品系列介紹

3.2分月各產(chǎn)品系列銷售及毛利, 包括數(shù)量及金額，

3.3產(chǎn)品的定價政策

3.4與關(guān)聯(lián)公司(母公司,附屬公司)及個人收入及采購之金額和明細(xì)（包括名稱、交易性質(zhì)及金額）

3.5銷售分區(qū)域, 包括數(shù)量及金額

3.6銷售分客戶, 包括數(shù)量及金額

3.7銷售額、銷售折扣、現(xiàn)金折扣、賒銷和銷貨退回分析

3.8公司產(chǎn)品保證方面的主要條款,主要依賴進(jìn)口原材料的控制

3.9分客戶的應(yīng)收帳款帳齡分析, 主要逾期帳戶分析, 壞帳準(zhǔn)備變動表及主要沖銷金額

3.10列出公司的主要顧客，以及給予客戶的信用期限，折扣及公司接受的付款形式

3.11列出十大主要顧客，并說明發(fā)生業(yè)務(wù)的內(nèi)容

四、銷售成本、采購、供應(yīng)商和存貨

4.1 存貨計價原則, 制造費(fèi)用帳務(wù)處理及存貨控制政策/程序

4.2對銷售成本/生產(chǎn)成本按照材料、人工和制造費(fèi)用等項目進(jìn)行的分析

4.3制造費(fèi)用明細(xì),

4.4主要供貨方名稱、供應(yīng)品種、數(shù)量、主要條款一覽表

4.5存貨分類別及存放地點的匯總/含數(shù)量及金額的存貨帳

4.6每月存貨余額, 分原材料、在產(chǎn)品、產(chǎn)成品類別, 及最近的存貨帳齡分析

4.7存貨報廢/損失明細(xì)

4.8最近的存貨數(shù)量調(diào)節(jié)表, 調(diào)節(jié)財務(wù)部記錄數(shù)量與倉儲/物流部門記錄數(shù)量(盤點)

五、經(jīng)營業(yè)績

5.1銷售費(fèi)用, 市場及廣告費(fèi)明細(xì)

5.2管理費(fèi)用明細(xì)

5.3財務(wù)費(fèi)用明細(xì)

5.4其它業(yè)務(wù)收入/支出、營業(yè)外收入/支出明細(xì)

六、資產(chǎn)負(fù)債表

6.1所有資產(chǎn)及負(fù)債明細(xì)

6.2固定資產(chǎn)分類別的原值,累計折舊變動表(包括期初余額、本期增加、本期減少及期末余額)；若有分廠/車間，請按不同分布點列示

6.3固定資產(chǎn)登記簿

6.4固定資產(chǎn)閑置情況

6.5在建工程合同、工程預(yù)算以及資金安排和預(yù)測

6.6 或有負(fù)債情況,包括：所有擔(dān)保明細(xì),保證提供,售后服務(wù),員工退休時及退休后的福利、減員計劃及成本、法律訴訟、未解決索賠等等

6.7銀行貸款合同

6.8土地證或土地租賃合同

6.9房屋房產(chǎn)證

6.10所有租賃協(xié)議復(fù)印件

6.11車輛清單及專有技術(shù)資料

七、管理人員及員工

7.1員工分布信息，獎勵機(jī)制，員工合同

7.2人工成本明細(xì)分析，包括基本工資、社會保險、工會經(jīng)費(fèi)、加班費(fèi)、福利費(fèi)、養(yǎng)老金、醫(yī)療費(fèi)、住房基金等項目及其他員工福利性項目

7.3員工標(biāo)準(zhǔn)合同登記備案,職工花名冊

7.4提供集團(tuán)之員工手冊、安全和衛(wèi)生及其他公司規(guī)定

八、其它

8.1面臨的環(huán)境問題，對遵循環(huán)境法律、法規(guī)的意見

8.2分析重要的保險條款, 列示最近發(fā)生的索賠

8.3各類法律文件, 包括保證, 抵押, 擔(dān)保, 租賃, 投資, 技術(shù)轉(zhuǎn)讓協(xié)議, 主要或長期商業(yè)合同

8.4提供給當(dāng)?shù)囟悇?wù)機(jī)關(guān)的企業(yè)所得稅、增值稅、營業(yè)稅、個人所得稅、房產(chǎn)稅及其他稅項之稅率，以及相應(yīng)繳納稅款的憑證

8.5所有稅務(wù)優(yōu)惠及政府批準(zhǔn)的其他有關(guān)批文

8.6其它投資方應(yīng)當(dāng)了解的文件

I. Organizational Structure

1.1 The company's organization chart, including descriptions on the company's investors, legal representative, company and legal representative

1.2 The company's internal management organization structure, including department name, main activities and number of employees

1.3 The company's articles (for purpose of query by the Industrial and Commercial Bureau)

1.4 Environmental impact assessment report

II. Financial Statements and Account Books

2.1 All statutory balance sheets, profit statements and cash flow statements of the company since its establishment

2.2 General ledger and detailed ledger

2.3 Accounting policies and changes in the past

2.4 All annual audit reports of the company since its establishment

III. Sales, Products, Customers and Accounts Receivable

3.1 Descriptions of the sales network, sales structure and main product series

3.2 Monthly product sales and gross profit, including the number and amount

3.3 Product pricing policies

3.4 Amount and details (including name, purpose of transaction and the amount) of income and purchase with associated companies (the parent company, subsidiary) and with individuals

3.5 Sales by regions, including the number and amount

3.6 Sales by customers, including the number and amount

3.7 Analysis on sales amount, sales discounts, cash discounts, credit sales and sales return

3.8 Product assurance terms and conditions and control of raw materials the most of which have to be imported

3.9 Account aging analysis by customers on accounts receivable, analysis on main overdue accounts, change in bad debt provision, and main write-offs

3.10 List of the company's main customers, credit term, discounts and form of payment

3.11 List of the top ten major customers and descriptions on the business contents

IV. Cost of Sales, Purchasing, Suppliers and Inventory

4.1 Inventory valuation principles, manufacturing cost accounting and inventory control policies / procedures

4.2 Analysis on cost of sales / production costs by costs of materials, labor and manufacturing

4.3 Details of manufacturing costs

4.4 List of main suppliers, supply varieties, number and the main terms and conditions

4.5 Inventory summary by category and storage sites / inventory account including the number and amount

4.6 Monthly inventory balance by categories of raw materials, products and finished products, and the recent inventory aging analysis

4.7 Details of inventory scrapping / loss

4.8 Recent inventory amount adjustment table, adjustments to number records in the finance department and number records in the warehousing / logistics departments

V. Operating Performance

5.1 Details of cost of sales, marketing and advertising expenses

5.2 Details of administrative expenses

5.3 Details of financial expenses

5.4 Details of other business incomes / expenditures and non-operating incomes / expenditures

VI. Balance Sheet

6.1 Details of all assets and liabilities

6.2 Original value of fixed assets by categories, statement of changes in accumulated depreciation (including the beginning balance, the current increase, the current reduction and ending balance); if there are subsidiary factories / workshops, please list according to the different distribution points

6.3 Fixed asset register

6.4 Idle fixed assets

6.5 Contracts concerning construction in progress, project budget and funding arrangements and forecast

6.6 Contingent liabilities, including all guarantee details, guarantees, after-sales services, benefits for employees upon retirement and after retirement, downsizing plans and costs, litigations, claims, etc.

6.7 Bank loan contracts

6.8 Land certificates or land lease contracts

6.9 Property ownership certificates

6.10 Copies of all lease agreements

6.11 List of vehicles and proprietary technical information

VII. Management and Employees  

7.1 Staff distribution information, incentives and employee contracts

7.2 Detailed labor cost analysis, including basic salary, social insurance, labor union funds, overtime pay, benefits, pensions, medical expenses, housing fund and other employee benefits

7.3 Registration of employee standard contracts and employee roster

7.4 Employee handbook, safety and health and other rules of the company

VIII. Others

8.1 Environmental issues, opinions on compliance with environmental laws and regulations

8.2 Analysis on important insurance terms and conditions, list of recent claims

8.3 All kinds of legal documents, including guarantee, mortgage, guarantee, leasing and investment, technology transfer agreements, as well as major or long-term commercial contracts

8.4 The tax rate of corporate income tax, value added tax, business tax, personal income tax, property tax and other taxes imposed by the local tax departments, and the corresponding tax payment receipts

8.5 All tax preferential and other government approvals

8.6 Other documents that should be provided to the investor