尽职调查需要准备什么样的资料，在此我把我公司去年经历的尽职调查需要准备的资料贴出
来。这是当时美国律师事务所提供的清单，翻译是我公司自己翻译的，以英文为准。
A. Audited financial statements since inception.自成立以来的审计报告。
B. Quarterly financials since inception.自成立以来的季度报表。
C. Year-to-date financials (I will need to see year-to-date financial information on a monthly basis during the pendency of the offering).本年度截止到现在证券销售期间的月度会计报告。
D. Tax filings and returns since inception, including income, sales, use, property and franchise tax and any correspondence with taxing authorities regarding deficiencies, audits or investigations.自成立以来的纳税申报表，包括收益、销售、费用、财产专利税，以及与税务管理部门相关的税金差额、审查或调查资料
E. Auditor’s letters and opinions since inception.审计师的信函和意见。
F. Latest internal financial statements including:最近的内部报表包括：
1. Sales register;销售登记簿
2. Payroll register;工资发放登记簿
3. General ledger;总账
4. Accounts payable;应付账款
5. Accounts receivable;应收账款
6. Fixed assets register; and固定资产登记簿
7. Sales backlog.未交货的订单
G. Schedule of accrued expenses.应付费用增长时间表
H. List of outstanding purchase orders.未付采购订单一览表
I. Budget for the current year and latest five-year plan.本年度预算和最近的五年计划
J. Schedule of planned product or service introduction, including description of product or service.产品和服务推广计划进度表，包括产品和服务的描述。
K. Breakdown of expenses (including health care expenses) since inception.自成立以来的费用分类账（包含卫生保健费用）
L. Definitions and details of each balance sheet and income statement account.资产负债表和损益表的定义和详细资料。
M. Explanation of key accounting policies (e.g., revenue recognition) and controls.关键财务政策的说明和对照标准（例如：收入确认）
N. Sales policies and method of compensation for sales personnel.对销售职员的销售政策的报酬方案。
O. Sales and gross margin analysis by product segment since inception.分产品的销售和毛利分析。
P. Fixed and variable cost analysis.固定成本和变动成本分析。
Q. Breakdown of selling, general and administrative costs, including bonuses, since inception.出售、一般管理费用（管理费用和销售费用）分类账，包含奖金。
R. Detailed breakdown of current accounts receivable (including agings) and current liabilities, as well as analysis of normal working capital requirement.短期应收账款（含逾期）和短期负债的详细情况，以及营运资金的正常需求分析
S. Description of any contingent liabilities which are outstanding.关于或有负债的说明。
T. Cash management procedures.现金管理程序。
U. Analysis of fair market adjustments to book value of all assets.公司资产账面价值和市场公允价值差异的分析。
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提升卡
喧嚣卡
千斤顶
显身卡
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