公司协助跨国企业完成企业并购工作，并提供了精准的翻译服务

编辑：青岛希尼尔翻译公司

发布时间：2019-05-27

 

公司近日完成了某跨国企业的并购工作，全程提供了精准的翻译服务，以下是部分尽职调查清单，得到客户的许可予以发布，以供学习交流之用。

财务尽职调查清单

一、组织结构

1.1公司的组织结构图,包括该公司的投资者,法人代表,公司和法人代表简介

1.2公司内部管理组织结构，包括各部门名称、主要活动、员工人数

1.3公司章程(工商局查询)

1.4 环评报告

二、  财务报表和帐簿

2.1公司成立至今的法定的资产负债表，利润表和现金流量表

2.2总帐及明细帐

2.3会计政策及以往的变动

2.4公司成立至今的年度审计报告

三、销售、产品、顾客和应收帐款

3.1销售网络、销售结构及主要产品系列介绍

3.2分月各产品系列销售及毛利, 包括数量及金额，

3.3产品的定价政策

3.4与关联公司(母公司,附属公司)及个人收入及采购之金额和明细（包括名称、交易性质及金额）

3.5销售分区域, 包括数量及金额

3.6销售分客户, 包括数量及金额

3.7销售额、销售折扣、现金折扣、赊销和销货退回分析

3.8公司产品保证方面的主要条款,主要依赖进口原材料的控制

3.9分客户的应收帐款帐龄分析, 主要逾期帐户分析, 坏帐准备变动表及主要冲销金额

3.10列出公司的主要顾客，以及给予客户的信用期限，折扣及公司接受的付款形式

3.11列出十大主要顾客，并说明发生业务的内容

四、销售成本、采购、供应商和存货

4.1 存货计价原则, 制造费用帐务处理及存货控制政策/程序

4.2对销售成本/生产成本按照材料、人工和制造费用等项目进行的分析

4.3制造费用明细,

4.4主要供货方名称、供应品种、数量、主要条款一览表

4.5存货分类别及存放地点的汇总/含数量及金额的存货帐

4.6每月存货余额, 分原材料、在产品、产成品类别, 及最近的存货帐龄分析

4.7存货报废/损失明细

4.8最近的存货数量调节表, 调节财务部记录数量与仓储/物流部门记录数量(盘点)

五、经营业绩

5.1销售费用, 市场及广告费明细

5.2管理费用明细

5.3财务费用明细

5.4其它业务收入/支出、营业外收入/支出明细

六、资产负债表

6.1所有资产及负债明细

6.2固定资产分类别的原值,累计折旧变动表(包括期初余额、本期增加、本期减少及期末余额)；若有分厂/车间，请按不同分布点列示

6.3固定资产登记簿

6.4固定资产闲置情况

6.5在建工程合同、工程预算以及资金安排和预测

6.6 或有负债情况,包括：所有担保明细,保证提供,售后服务,员工退休时及退休后的福利、减员计划及成本、法律诉讼、未解决索赔等等

6.7银行贷款合同

6.8土地证或土地租赁合同

6.9房屋房产证

6.10所有租赁协议复印件

6.11车辆清单及专有技术资料

七、管理人员及员工

7.1员工分布信息，奖励机制，员工合同

7.2人工成本明细分析，包括基本工资、社会保险、工会经费、加班费、福利费、养老金、医疗费、住房基金等项目及其他员工福利性项目

7.3员工标准合同登记备案,职工花名册

7.4提供集团之员工手册、安全和卫生及其他公司规定

八、其它

8.1面临的环境问题，对遵循环境法律、法规的意见

8.2分析重要的保险条款, 列示最近发生的索赔

8.3各类法律文件, 包括保证, 抵押, 担保, 租赁, 投资, 技术转让协议, 主要或长期商业合同

8.4提供给当地税务机关的企业所得税、增值税、营业税、个人所得税、房产税及其他税项之税率，以及相应缴纳税款的凭证

8.5所有税务优惠及政府批准的其他有关批文

8.6其它投资方应当了解的文件

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