Target – Project [ ]
Information Request List (IRL) – Accounting and Tax
As of [ ]
审阅象— 项目
会计税务资料清单
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
__________（简称贵集团提贵公司审阅象指贵集团子公司法定实体）进行财务营税务方面审阅需贵公司准备资料清单提 历史期间指截 年 年 年 月 日止年度（简称 财政年度）截 年 年 月 日止
月期间（____ _____ __中期）历史期间包括_ __独立期间请注意资料清单包括三部分：1）财务会计2）税务3）讨事项
I Financial and Accounting财务会计
General综合
1 Annual audited financial statements of the Group and Companies for Fiscal____ _____and _____
贵集团集团公司_ _____ ___ ______财政年度已审计财务报表
2 Confidential information memorandum about the Group
贵集团商业计划书
3 Monthly unaudited financial statements of the Group and Companies for the historical period
贵集团集团公司历史期间月未审计财务报表
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）贵集团集团公司进行__ ___年度_ ____年度审计工作底稿
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
解贵集团否应采认更取会计方法贵公司会计政策公开报告中提竞争手会计政策作较
6 Summary of audit adjustments recorded during the historical period
历史期间审计调整记录概
7 Copies of any independent accountant’s management letters or outside consultants’ reports issued during the historical period
历史期间独立会计师签发营理建议书外间顾问报告副
8 Reconcile unaudited financial statements for Interim [ ] and [_____] to the general ledger
___ ___ _ __年度未审阅中期财务报表总帐进行帐
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 taxdriven it has a commercial basis it is nonarms length etc) of these transactions
历史期间提供关联公司项服务关收入支出书面概包括营理层拥业务外概中包括进行交易基准（否税务原驱商业基础非公性等）
10 Group and department organizational charts and legal entity charts Separately identify consolidating entities and nonconsolidating entities include reason(s) for not consolidating into the Group accounts
贵集团组织结构法定实体组织图独立识属合属合实体指出集团报表进行合原
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
贵公司成立文件副合资公司协议关补充修改商业登记营业执政府批准文件副
12 Copies of exclusive or significant contracts entered by the Group
贵集团已签订重独家性合副
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)
贵集团拥牌许证专利形资产清单时分列出项正贵集团非贵集团拥形资产（包括形资产固定变动成）
14 Documents relating to material patents copyrights licenses trademarks etc – issued or pending
关重专利版权牌许证商标等文件 已办理正办理
15 List of board members and list of all shareholders and size of holdings current shares outstanding
董事会名单股东名单股权现时发行股份
16 Schedule of all options warrants rights and any other dilutive securities with exercise price and vesting provisions
期权认股权证会稀释股证券明细表包括行价授予条款
17 Extract of banking facilities granted to the Group
贵集团银行贷款额度摘录
Historic consolidating financial statements (Group level) 历史合财务报表（集团层面）
18 Consolidations (balance sheets income statements and cash flows) and the consolidation adjustments for each period in the historical period
历史期间财政期间合项目合调整（资产负债表损益表现金流量表）
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
历史期间销售总额销售净额调节
20 Schedule of sales gross margin and sales volume on a product line basis (ie own brand OEMODM etc) for the historical period
历史期间种产品（：品牌OEMODM模具）销售额毛利率销售量明细表
21 Schedule of sales gross margin and sales volume by significant product by geographical locations (external sales by countries and domestic sales by provincescities) for the historical period
历史期间产品销售区（外销国家销省份城市）分类销售额毛利率销售量明细表
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 provincescities) for the historical period Also include the customer’s principal activity and nature of business in particular its use of the Company’s products
历史期间客户（少贵公司前___客户）销售区(外销国家销省份城市)销售额毛利率销售量明细表时包括客户业务特说明公司产品途
23 Schedule of sales gross margin and sales volume by geographical locations (external sales by countries and domestic sales by provincescities)
销售区(外销国家销省份城市)分类销售额毛利率销售量明细表
24 Schedule of sales gross margin and sales volume by manufacturing facilities (ie locations of factories) by significant product for the historical period
历史期间产品生产设施（工厂位置）分类销售额毛利率销售量明细表
25 Schedule of sales gross margin and sales volume by channels of distribution (such as agents and manufacturers etc)
销售渠道（代理生产商等）分类销售额毛利率销售量明细表
26 Schedule of order fulfillment and backorder statistics for the historical period
历史期间订单完成情况延期交货统计明细表
27 Schedule of the backlog as of ______ ______and compare to backlog as of ____ ____ and trends
_____年____月___日缺货情况明细表_____年____月____日缺货情况作较分析趋势
28 Schedule of cost of sales disaggregated by major component during the historical period Identify which costs are fixed semifixed or variable
历史期间销售成明细表构成分列区分固定成半固定成变动成
29 Schedule of manufacturing overheads and the calculationallocation basis between cost of sales and inventory
生产间接费明细表列出计算方法分配销售成存货基准
30 Schedule of materialgoods purchases from the top _____ suppliers (indicate source of supplies such as domestic offshore 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
历史期间前___原材料供应商供货明细表（列出供应源国外等）包括采购物品（数量总成）原材料构成定价条款供应商关系评估材料质量评估
31 Schedule of changes in significant materials (ie type) costs during the historical period
历史期间材料成（种类）变化明细表
32 Schedule of the Company’s spoilage and scraprejection rates during the historical period
历史期间贵公司产品损坏率废品退货率情况
33 Schedule of direct labor and manufacturing overhead during the historical period include the method of calculationallocation of manufacturing overhead between cost of goods sold and inventory
历史期间直接员工费间接制造费明细表 列出计算方法分配销售成存货基准
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)
历史期间工资员工费(工资税员工福利等分列明细表)损益表中工资均员工数核（见项目）
35 Schedule of headcount data by function during the historical period
历史期间部门员工数明细表
36 Schedule of rental expense by individual locationssitestenancies
点位置租约表列租赁费
37 Schedule of freight expense during the historical period
历史期间运输费明细表
38 Schedule of sales and marketing expenses disaggregated by channel of distribution during the historical period
历史期间分销渠道分列销售费推广费明细表
39 Schedule of deliverydistribution expense by product line andor customer during the historical period
历史期间交货分销费(产品种类客户分列)明细表
40 Schedule of the composition of operating expenses during the historical period
历史期间营成组成明细表
41 Schedule of advertising and promotion expense by major activity (eg advertising in industry journals trade shows) for the historical period
历史期间活动广告促销费（：行业刊物贸易展览做广告）明细表
42 Schedule of other income and expense (eg finance costs revaluation gainslosses etc) during the historical period
历史期间收入费（：财务成重估收益损失等）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
历史期间前___位高薪金（分基工资奖金附加福利列示）员工明细表
44 Schedule of sales personnel their basic salaries commission and incentive compensation during the historical period
历史期间销售员基工资佣金奖金明细表
45 Written summary of employment agreements if any
员工雇协议书面摘（适）
46 Schedule of legal and professional fees
法律专业费明细表
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 _____ ____)
（历史结算日指截______年___月___日_____年___月____日资产负债情况）
47 Written status of all of the Company’s bank account reconciliations as of _________ Please make copies available
贵公司截_____年___月___日银行帐户帐表请提供复印件
48 Schedule of cash account balances as of the historical balance sheet dates
截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关权限
50 Aged accounts receivable trial balances as of the historical balance sheet dates (reconciled to the general ledger)
截历史结算日应收帐款试算表余额（总帐帐）
51 Schedule of the changes in the allowance for doubtful accounts during the historical period
历史期间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_______年___月_____日重期应收帐款回收情况坏帐准备充裕情况评估（包括折扣退回折）
53 Schedule of bills receivable outstanding at the historical balance sheet dates
截历史结算日未付应收票明细表
54 Schedule of pledged receivables and other assets
已抵押应收帐款资产明细表
55 Schedule of sales returns and allowances on a monthly basis for the historical period
历史期间月销售退回折明细表
56 Schedule of yearend booktophysical inventory adjustments during the historical period
历史期间年末帐实盘存调节明细表
57 Perpetual inventory listing reconciled to the general ledger as of the balance sheet dates
截历史结算日永续盘存明细表总帐帐表
58 Schedule of inventory by classification and broad stockkeeping unit (SKU) categories as of the historical balance sheet dates
截历史结算日类存货单位（SKU）划分存货明细表
59 Schedule of the changes in the allowance for the reserve for excess slowmoving and obsolete inventories during the historical period
历史期间剩滞销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
历史期间存货准备变动明细表
62 List of shortterm and longterm investments with details on shareholders percent of shareholding and nature of business etc
短期长期投资名单包括股东资料股权例业务性质等
63 Written policies and procedures for capitalization and depreciation (book and tax)
资化折旧（帐薄税项）书面政策程序
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
历史期间种类财产设备变动明细表
66 List of fixed assets additions and disposals
固定资产增加减少清单
67 List of any significant lease agreements and a schedule of lease commitments
重租赁协议清单租赁承诺明细表
68 Schedule of planned capital expenditures for the remainder of Fiscal _______and for Fiscal years ____ through _______ (if available)
______剩余财政年度______财政年度______财政年度间计划资性支出明细表（适）
69 Schedule of other current and noncurrent assets (such as deposits and prepayments and investment properties) as of the historical balance sheet dates
截历史结算日资产（订金预付款房产投资等）明细表
70 Accounts payable trial balance as of the historical balance sheet dates reconciled to the general ledger
截历史结算日应付帐款试算表余额总帐帐
71 Schedule of bills payable outstanding at the historical balance sheet dates
截历史结算日未付票应付款明细表
72 Schedule of other payables and deposits and accruals as of the historical balance sheet dates
截历史结算日应付帐款存款应计费明细表
73 Schedule of current and longterm debt obligations as of the historical balance sheet dates
截历史结算日流动负债长期负债明细表
74 Schedule of asset pledged and guaranteed against bank borrowings or nonbank borrowings
银行非银行贷款作抵押担保资产明细表
75 Schedule that rolls forward all equity accounts (including reserve accounts) through the historical period
历史期间全部股东权益帐户变动明细表
76 Latest capital verification report
验资报告
77 List of offbalance sheets assets and liabilities
列入资产负债表资产负债明单
Other（）
78 Schedule of sales gross margins and operating income on a monthly basis for the historical period
历史期间关销售额毛利营业收入月度明细表
79 Schedule of monthly working capital during the historical period
历史期间营运资月度明细表
80 Schedule of working capital statistical data (eg 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 12month sales) during the historical period
历史期间营运资统计数表（包括应收销售款均收现天数存货周转率应付帐款占销售成周转日递延费占销售成周转日营运资净额占12月销售额例）
81 Comparison of the Group’s budgettoactual results for Fiscal_____
贵集团_____财政年度预算业绩实际业绩较
82 Comparison of the Group’s budgettoactual results for Interim ______
贵集团_____财政年度中期预算业绩实际业绩较
83 Operating results projections by product categories including any sensitivity analysis for Fiscal ____ through _____
_____财政年度_____财政年度产品种类营业绩预测包括敏感性分析
84 Fiscal ______ budget by month will all assumptions and supporting schedules
_____财政年度月预算表种预算假设附件明细表
85 Projected balance sheets and cash flow statements and working capital level for Fiscal _____ through ______
______财政年度_____财政年度资产负债表现金流量表营运资水预测
86 Written summary of asserted and unasserted claims and assessments and any thirdparty guarantees have been made by or on behalf of the Group
已声明未声明种索偿评估第三者担保书面摘
87 Access to significant contracts and agreements including employment agreements union agreements distributor agreements purchase or sale agreements etc
查阅重合协约包括聘约工会合分销合约购售合等
88 Employee turnover statistics and dependency on specific key people and plans for new hires or layoffsreorganization
员工离职数否赖某重员工未新聘裁员重组计划
89 List of all system hardware and software related underlying lease and licensing agreements etc
全部系统硬件软件关租约许协议等清单
90 Information systems organization structure
信息系统组织架构
91 Summary of written (and unwritten) backup and disaster recovery procedures
书面（非书面）备份灾重建程序
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需成估价表评价
93 Description of product liability and warranties
公司产品关责保描述
94 Copies of any recent real estate or equipment appraisalsvaluation reports
房产设备估值报告副
95 List of key strategic relationships including revenue contributions and marketing agreements
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
简述历史期间终止策略性伙伴关系
97 Market position and SWOT analysis
市场定位优势劣势机会挑战分析
98 Current brochures and marketing materials
新公司推广资料册子
99 Any relevant marketing studies conducted by outside parties
独立团体进行贵公司业务关市场调查
100 Description of any current and potential litigation including potential damages and settlement documents
陈述现潜诉讼包括潜损失解文件
101 Summary of insurance coverageany material exposures
保险保障范围重风险摘
102 Company press releases articles relating to the Company of its industry Company newsletters
公司新闻发布关行业报导公司通讯
103 List of advisors including legal counsel auditors and consultants
专业代表名单包括律师审计师顾问等
II Tax税务
[OPEN定]
III Discussion Items讨事项
a Marketing sales and distribution strategies (including differences for domestic versus export sales)
市场推广销售分销策略（包括销外销差异）
b Critical success factors to the Group’s growth Key growth drivers and future prospects for the industry and Group
贵集团发展成功关键素贵集团关行业未前景增长驱动素
c Distributor acceptance and retainage policies
接受保留分销商政策
d Significant products product line and brands offered
供应市场产品产品线品牌
e Significant competitors and market shares by end markets and product lines
目标市场种产品竞争手占市场份额
f Anticipated technological change that may have significant impacts on the Group’s products and manufacturing process
预计会贵集团产品生产工序造成重影响科技技术改变
g Timing of new products and product enhancements Description of any product or design awards
推出新产品更新现产品时间表列举获产品设计奖项
h Pricing policies (both Group and industry) procedures and practices
贵集团相关行业定价政策程序实行办法
i Sales terms and billing practices (including currencies used)
销售条款付款办法（包括货币）
j Shipping policies procedures and practices
运货制度程序实行办法
k Company’s policy for charging handling and freight to customers
贵公司客户收取手续费运费制度
l Policies and procedures for returns and allowances and other sales deductions
退货折扣销售扣减制度程序
m Product life cycle issues
产品寿命周期问题
n Description of how backlog is recorded
陈述延期交货纪录程序
o Discussion of whether the Company has entered into any barter transactions
贵公司否进行易货交易
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
详述贵公司关联方购原材料支付价款关定价交易条件般渠道供应商提供否具相竞争力
q Any significant changes in costs types of benefits offered incentives etc Any special benefits or changeincontrol provisions exist which will be triggered by the proposed transaction
成种福利奖金等否出现重变更？建议交易会否导致形式控股权改变引致特殊利益产生？
r Travel and entertainment reimbursement and gift policies and procedures
差旅费招费报销礼品支出制度程序
s Procedures with respect to the receipt and disbursement of cash (eg use of lock box authorization controls segregation of duties cutoff procedures physical controls) credit facilities and requirements for letters of credit if any
贵公司关现金收支程序（：保险箱监权限责分工截止程序实物监控等）关信贷额度批核程序开信证方面规定（适）
t Company credit and collection policies and procedures (eg terms discounts allowed return policies) cutoff procedures procedures for establishing a reserve for bad debts and returns and inquire about nonstandard terms offered
贵公司信贷收款政策程序（：信贷期折扣优惠退货制度等）截止程序坏帐退货准备金计提程序非标准信贷条款查询
u Compilation of the accounts receivable aging with management (eg invoice or duedate basis dated terms classification of credit balances)
理层解应收账款帐龄分析编制（：发票日期期日基准信贷条款贷方余额分类等）
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
理层解存货采购运送入库实物监计价政策程序解否存货货源质量收货分配存储重事项方面遇正遇问题
w Perpetual inventory accounting systems and cycle counting policies and procedures (if performed) and inquire about recent cycle count adjustments frequency of physical inventories
永续盘存会计制度循环盘点政策程序（实施）解循环盘点调整进行实物盘点频率
x Company inventory valuation procedures and standard cost accounting conventions including new material cost scrap shrinkage labor and overhead application and other adjustments
贵公司存货估值程序标准成计算惯例包括：新料成废料缩水工间接费等会计应调整
y Company’s policies and procedures for identifying and evaluating excess slowmoving obsolete or otherwise unsalable inventories
贵公司鉴评估剩滞销陈旧售存货政策程序
z Inventory purchase or sale commitments barter arrangements involving inventory and pledged or consigned inventories
般存货已抵押寄销存货采购销售承诺易货交易安排
aa Accounts payable terms payment practices and cutoff policies and procedures
应付账款期限付款安排截止政策程序
bb Any changeincontrol provisions exist which will be triggered by the proposed transaction
建议交易导致形式控股权改变
cc Discussion of valuation of investments fixed assets investment properties
概述投资固定资产房产投资估价
dd Group’s short and longterm forecasting practices and in particular its Fiscal 2002 projections
贵集团短期长期财务预测实行办法特_____年度预测
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
概述贵集团领域基业务流程涉系统包括：采购存货理订单输入订单履行客户服务出具发票相关领域
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Information Request List (IRL) – Accounting and Tax
As of [ ]
审阅象— 项目
会计税务资料清单
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
__________（简称贵集团提贵公司审阅象指贵集团子公司法定实体）进行财务营税务方面审阅需贵公司准备资料清单提 历史期间指截 年 年 年 月 日止年度（简称 财政年度）截 年 年 月 日止
月期间（____ _____ __中期）历史期间包括_ __独立期间请注意资料清单包括三部分：1）财务会计2）税务3）讨事项
I Financial and Accounting财务会计
General综合
1 Annual audited financial statements of the Group and Companies for Fiscal____ _____and _____
贵集团集团公司_ _____ ___ ______财政年度已审计财务报表
2 Confidential information memorandum about the Group
贵集团商业计划书
3 Monthly unaudited financial statements of the Group and Companies for the historical period
贵集团集团公司历史期间月未审计财务报表
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）贵集团集团公司进行__ ___年度_ ____年度审计工作底稿
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
解贵集团否应采认更取会计方法贵公司会计政策公开报告中提竞争手会计政策作较
6 Summary of audit adjustments recorded during the historical period
历史期间审计调整记录概
7 Copies of any independent accountant’s management letters or outside consultants’ reports issued during the historical period
历史期间独立会计师签发营理建议书外间顾问报告副
8 Reconcile unaudited financial statements for Interim [ ] and [_____] to the general ledger
___ ___ _ __年度未审阅中期财务报表总帐进行帐
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 taxdriven it has a commercial basis it is nonarms length etc) of these transactions
历史期间提供关联公司项服务关收入支出书面概包括营理层拥业务外概中包括进行交易基准（否税务原驱商业基础非公性等）
10 Group and department organizational charts and legal entity charts Separately identify consolidating entities and nonconsolidating entities include reason(s) for not consolidating into the Group accounts
贵集团组织结构法定实体组织图独立识属合属合实体指出集团报表进行合原
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
贵公司成立文件副合资公司协议关补充修改商业登记营业执政府批准文件副
12 Copies of exclusive or significant contracts entered by the Group
贵集团已签订重独家性合副
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)
贵集团拥牌许证专利形资产清单时分列出项正贵集团非贵集团拥形资产（包括形资产固定变动成）
14 Documents relating to material patents copyrights licenses trademarks etc – issued or pending
关重专利版权牌许证商标等文件 已办理正办理
15 List of board members and list of all shareholders and size of holdings current shares outstanding
董事会名单股东名单股权现时发行股份
16 Schedule of all options warrants rights and any other dilutive securities with exercise price and vesting provisions
期权认股权证会稀释股证券明细表包括行价授予条款
17 Extract of banking facilities granted to the Group
贵集团银行贷款额度摘录
Historic consolidating financial statements (Group level) 历史合财务报表（集团层面）
18 Consolidations (balance sheets income statements and cash flows) and the consolidation adjustments for each period in the historical period
历史期间财政期间合项目合调整（资产负债表损益表现金流量表）
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
历史期间销售总额销售净额调节
20 Schedule of sales gross margin and sales volume on a product line basis (ie own brand OEMODM etc) for the historical period
历史期间种产品（：品牌OEMODM模具）销售额毛利率销售量明细表
21 Schedule of sales gross margin and sales volume by significant product by geographical locations (external sales by countries and domestic sales by provincescities) for the historical period
历史期间产品销售区（外销国家销省份城市）分类销售额毛利率销售量明细表
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 provincescities) for the historical period Also include the customer’s principal activity and nature of business in particular its use of the Company’s products
历史期间客户（少贵公司前___客户）销售区(外销国家销省份城市)销售额毛利率销售量明细表时包括客户业务特说明公司产品途
23 Schedule of sales gross margin and sales volume by geographical locations (external sales by countries and domestic sales by provincescities)
销售区(外销国家销省份城市)分类销售额毛利率销售量明细表
24 Schedule of sales gross margin and sales volume by manufacturing facilities (ie locations of factories) by significant product for the historical period
历史期间产品生产设施（工厂位置）分类销售额毛利率销售量明细表
25 Schedule of sales gross margin and sales volume by channels of distribution (such as agents and manufacturers etc)
销售渠道（代理生产商等）分类销售额毛利率销售量明细表
26 Schedule of order fulfillment and backorder statistics for the historical period
历史期间订单完成情况延期交货统计明细表
27 Schedule of the backlog as of ______ ______and compare to backlog as of ____ ____ and trends
_____年____月___日缺货情况明细表_____年____月____日缺货情况作较分析趋势
28 Schedule of cost of sales disaggregated by major component during the historical period Identify which costs are fixed semifixed or variable
历史期间销售成明细表构成分列区分固定成半固定成变动成
29 Schedule of manufacturing overheads and the calculationallocation basis between cost of sales and inventory
生产间接费明细表列出计算方法分配销售成存货基准
30 Schedule of materialgoods purchases from the top _____ suppliers (indicate source of supplies such as domestic offshore 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
历史期间前___原材料供应商供货明细表（列出供应源国外等）包括采购物品（数量总成）原材料构成定价条款供应商关系评估材料质量评估
31 Schedule of changes in significant materials (ie type) costs during the historical period
历史期间材料成（种类）变化明细表
32 Schedule of the Company’s spoilage and scraprejection rates during the historical period
历史期间贵公司产品损坏率废品退货率情况
33 Schedule of direct labor and manufacturing overhead during the historical period include the method of calculationallocation of manufacturing overhead between cost of goods sold and inventory
历史期间直接员工费间接制造费明细表 列出计算方法分配销售成存货基准
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)
历史期间工资员工费(工资税员工福利等分列明细表)损益表中工资均员工数核（见项目）
35 Schedule of headcount data by function during the historical period
历史期间部门员工数明细表
36 Schedule of rental expense by individual locationssitestenancies
点位置租约表列租赁费
37 Schedule of freight expense during the historical period
历史期间运输费明细表
38 Schedule of sales and marketing expenses disaggregated by channel of distribution during the historical period
历史期间分销渠道分列销售费推广费明细表
39 Schedule of deliverydistribution expense by product line andor customer during the historical period
历史期间交货分销费(产品种类客户分列)明细表
40 Schedule of the composition of operating expenses during the historical period
历史期间营成组成明细表
41 Schedule of advertising and promotion expense by major activity (eg advertising in industry journals trade shows) for the historical period
历史期间活动广告促销费（：行业刊物贸易展览做广告）明细表
42 Schedule of other income and expense (eg finance costs revaluation gainslosses etc) during the historical period
历史期间收入费（：财务成重估收益损失等）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
历史期间前___位高薪金（分基工资奖金附加福利列示）员工明细表
44 Schedule of sales personnel their basic salaries commission and incentive compensation during the historical period
历史期间销售员基工资佣金奖金明细表
45 Written summary of employment agreements if any
员工雇协议书面摘（适）
46 Schedule of legal and professional fees
法律专业费明细表
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 _____ ____)
（历史结算日指截______年___月___日_____年___月____日资产负债情况）
47 Written status of all of the Company’s bank account reconciliations as of _________ Please make copies available
贵公司截_____年___月___日银行帐户帐表请提供复印件
48 Schedule of cash account balances as of the historical balance sheet dates
截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关权限
50 Aged accounts receivable trial balances as of the historical balance sheet dates (reconciled to the general ledger)
截历史结算日应收帐款试算表余额（总帐帐）
51 Schedule of the changes in the allowance for doubtful accounts during the historical period
历史期间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_______年___月_____日重期应收帐款回收情况坏帐准备充裕情况评估（包括折扣退回折）
53 Schedule of bills receivable outstanding at the historical balance sheet dates
截历史结算日未付应收票明细表
54 Schedule of pledged receivables and other assets
已抵押应收帐款资产明细表
55 Schedule of sales returns and allowances on a monthly basis for the historical period
历史期间月销售退回折明细表
56 Schedule of yearend booktophysical inventory adjustments during the historical period
历史期间年末帐实盘存调节明细表
57 Perpetual inventory listing reconciled to the general ledger as of the balance sheet dates
截历史结算日永续盘存明细表总帐帐表
58 Schedule of inventory by classification and broad stockkeeping unit (SKU) categories as of the historical balance sheet dates
截历史结算日类存货单位（SKU）划分存货明细表
59 Schedule of the changes in the allowance for the reserve for excess slowmoving and obsolete inventories during the historical period
历史期间剩滞销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
历史期间存货准备变动明细表
62 List of shortterm and longterm investments with details on shareholders percent of shareholding and nature of business etc
短期长期投资名单包括股东资料股权例业务性质等
63 Written policies and procedures for capitalization and depreciation (book and tax)
资化折旧（帐薄税项）书面政策程序
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
历史期间种类财产设备变动明细表
66 List of fixed assets additions and disposals
固定资产增加减少清单
67 List of any significant lease agreements and a schedule of lease commitments
重租赁协议清单租赁承诺明细表
68 Schedule of planned capital expenditures for the remainder of Fiscal _______and for Fiscal years ____ through _______ (if available)
______剩余财政年度______财政年度______财政年度间计划资性支出明细表（适）
69 Schedule of other current and noncurrent assets (such as deposits and prepayments and investment properties) as of the historical balance sheet dates
截历史结算日资产（订金预付款房产投资等）明细表
70 Accounts payable trial balance as of the historical balance sheet dates reconciled to the general ledger
截历史结算日应付帐款试算表余额总帐帐
71 Schedule of bills payable outstanding at the historical balance sheet dates
截历史结算日未付票应付款明细表
72 Schedule of other payables and deposits and accruals as of the historical balance sheet dates
截历史结算日应付帐款存款应计费明细表
73 Schedule of current and longterm debt obligations as of the historical balance sheet dates
截历史结算日流动负债长期负债明细表
74 Schedule of asset pledged and guaranteed against bank borrowings or nonbank borrowings
银行非银行贷款作抵押担保资产明细表
75 Schedule that rolls forward all equity accounts (including reserve accounts) through the historical period
历史期间全部股东权益帐户变动明细表
76 Latest capital verification report
验资报告
77 List of offbalance sheets assets and liabilities
列入资产负债表资产负债明单
Other（）
78 Schedule of sales gross margins and operating income on a monthly basis for the historical period
历史期间关销售额毛利营业收入月度明细表
79 Schedule of monthly working capital during the historical period
历史期间营运资月度明细表
80 Schedule of working capital statistical data (eg 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 12month sales) during the historical period
历史期间营运资统计数表（包括应收销售款均收现天数存货周转率应付帐款占销售成周转日递延费占销售成周转日营运资净额占12月销售额例）
81 Comparison of the Group’s budgettoactual results for Fiscal_____
贵集团_____财政年度预算业绩实际业绩较
82 Comparison of the Group’s budgettoactual results for Interim ______
贵集团_____财政年度中期预算业绩实际业绩较
83 Operating results projections by product categories including any sensitivity analysis for Fiscal ____ through _____
_____财政年度_____财政年度产品种类营业绩预测包括敏感性分析
84 Fiscal ______ budget by month will all assumptions and supporting schedules
_____财政年度月预算表种预算假设附件明细表
85 Projected balance sheets and cash flow statements and working capital level for Fiscal _____ through ______
______财政年度_____财政年度资产负债表现金流量表营运资水预测
86 Written summary of asserted and unasserted claims and assessments and any thirdparty guarantees have been made by or on behalf of the Group
已声明未声明种索偿评估第三者担保书面摘
87 Access to significant contracts and agreements including employment agreements union agreements distributor agreements purchase or sale agreements etc
查阅重合协约包括聘约工会合分销合约购售合等
88 Employee turnover statistics and dependency on specific key people and plans for new hires or layoffsreorganization
员工离职数否赖某重员工未新聘裁员重组计划
89 List of all system hardware and software related underlying lease and licensing agreements etc
全部系统硬件软件关租约许协议等清单
90 Information systems organization structure
信息系统组织架构
91 Summary of written (and unwritten) backup and disaster recovery procedures
书面（非书面）备份灾重建程序
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需成估价表评价
93 Description of product liability and warranties
公司产品关责保描述
94 Copies of any recent real estate or equipment appraisalsvaluation reports
房产设备估值报告副
95 List of key strategic relationships including revenue contributions and marketing agreements
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
简述历史期间终止策略性伙伴关系
97 Market position and SWOT analysis
市场定位优势劣势机会挑战分析
98 Current brochures and marketing materials
新公司推广资料册子
99 Any relevant marketing studies conducted by outside parties
独立团体进行贵公司业务关市场调查
100 Description of any current and potential litigation including potential damages and settlement documents
陈述现潜诉讼包括潜损失解文件
101 Summary of insurance coverageany material exposures
保险保障范围重风险摘
102 Company press releases articles relating to the Company of its industry Company newsletters
公司新闻发布关行业报导公司通讯
103 List of advisors including legal counsel auditors and consultants
专业代表名单包括律师审计师顾问等
II Tax税务
[OPEN定]
III Discussion Items讨事项
a Marketing sales and distribution strategies (including differences for domestic versus export sales)
市场推广销售分销策略（包括销外销差异）
b Critical success factors to the Group’s growth Key growth drivers and future prospects for the industry and Group
贵集团发展成功关键素贵集团关行业未前景增长驱动素
c Distributor acceptance and retainage policies
接受保留分销商政策
d Significant products product line and brands offered
供应市场产品产品线品牌
e Significant competitors and market shares by end markets and product lines
目标市场种产品竞争手占市场份额
f Anticipated technological change that may have significant impacts on the Group’s products and manufacturing process
预计会贵集团产品生产工序造成重影响科技技术改变
g Timing of new products and product enhancements Description of any product or design awards
推出新产品更新现产品时间表列举获产品设计奖项
h Pricing policies (both Group and industry) procedures and practices
贵集团相关行业定价政策程序实行办法
i Sales terms and billing practices (including currencies used)
销售条款付款办法（包括货币）
j Shipping policies procedures and practices
运货制度程序实行办法
k Company’s policy for charging handling and freight to customers
贵公司客户收取手续费运费制度
l Policies and procedures for returns and allowances and other sales deductions
退货折扣销售扣减制度程序
m Product life cycle issues
产品寿命周期问题
n Description of how backlog is recorded
陈述延期交货纪录程序
o Discussion of whether the Company has entered into any barter transactions
贵公司否进行易货交易
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
详述贵公司关联方购原材料支付价款关定价交易条件般渠道供应商提供否具相竞争力
q Any significant changes in costs types of benefits offered incentives etc Any special benefits or changeincontrol provisions exist which will be triggered by the proposed transaction
成种福利奖金等否出现重变更？建议交易会否导致形式控股权改变引致特殊利益产生？
r Travel and entertainment reimbursement and gift policies and procedures
差旅费招费报销礼品支出制度程序
s Procedures with respect to the receipt and disbursement of cash (eg use of lock box authorization controls segregation of duties cutoff procedures physical controls) credit facilities and requirements for letters of credit if any
贵公司关现金收支程序（：保险箱监权限责分工截止程序实物监控等）关信贷额度批核程序开信证方面规定（适）
t Company credit and collection policies and procedures (eg terms discounts allowed return policies) cutoff procedures procedures for establishing a reserve for bad debts and returns and inquire about nonstandard terms offered
贵公司信贷收款政策程序（：信贷期折扣优惠退货制度等）截止程序坏帐退货准备金计提程序非标准信贷条款查询
u Compilation of the accounts receivable aging with management (eg invoice or duedate basis dated terms classification of credit balances)
理层解应收账款帐龄分析编制（：发票日期期日基准信贷条款贷方余额分类等）
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
理层解存货采购运送入库实物监计价政策程序解否存货货源质量收货分配存储重事项方面遇正遇问题
w Perpetual inventory accounting systems and cycle counting policies and procedures (if performed) and inquire about recent cycle count adjustments frequency of physical inventories
永续盘存会计制度循环盘点政策程序（实施）解循环盘点调整进行实物盘点频率
x Company inventory valuation procedures and standard cost accounting conventions including new material cost scrap shrinkage labor and overhead application and other adjustments
贵公司存货估值程序标准成计算惯例包括：新料成废料缩水工间接费等会计应调整
y Company’s policies and procedures for identifying and evaluating excess slowmoving obsolete or otherwise unsalable inventories
贵公司鉴评估剩滞销陈旧售存货政策程序
z Inventory purchase or sale commitments barter arrangements involving inventory and pledged or consigned inventories
般存货已抵押寄销存货采购销售承诺易货交易安排
aa Accounts payable terms payment practices and cutoff policies and procedures
应付账款期限付款安排截止政策程序
bb Any changeincontrol provisions exist which will be triggered by the proposed transaction
建议交易导致形式控股权改变
cc Discussion of valuation of investments fixed assets investment properties
概述投资固定资产房产投资估价
dd Group’s short and longterm forecasting practices and in particular its Fiscal 2002 projections
贵集团短期长期财务预测实行办法特_____年度预测
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
概述贵集团领域基业务流程涉系统包括：采购存货理订单输入订单履行客户服务出具发票相关领域
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