財務(wù)報表模板(UsGaap)

1、-作者xxxx-日期xxxx財務(wù)報表模板(UsGaap)【精品文檔】FSP CorpConsolidated Balance SheetsDecember 31,20X6 and 20X5AssetsDecember 31, 20X6December 31,20X5FSP Guide chapter reference(in millions $,except per share data)(in millions $,except per share data)Current assetsCash and cash equivalnets$ xxx$ xxxFSP 6Restricted c

2、ashxxxxxxFSP 6Marketable securities (includes $xxx and $xxx measured at fair value)xxxxxxFSP 9Accounts receivable net of allowance for doubtful accounts of $xx an $xxxxxxxxFSP 8Notes receivable,net of allowance for doubtful accounts of $xx an $xxxxxxxxFSP 8Net investmengt in leased property,net of u

3、nearned incomexxxxxxFSP 14InventoriesxxxxxxFSP 8Prepaid expensexxxxxxFSP 8Deferred income tax assetsxxxxxxFSP 16FSP 3/Contract assetsxxxxxxFSP 8Other current assetsxxxxxxFSP 8Total current assetsxxxxxxDebt and equity securitesxxxxxxFSP 9Securities of related paritesxxxxxxFSP 26Indebetdness of relate

4、d parites,noncurrentxxxxxxFSP 26Other investmentsxxxxxxFSP 9Investments in unconsolidated sunbsidiariesxxxxxxFSP 10Derivative assetsxxxxxxFSP 19Deferred income tax assets,noncurrentxxxxxxFSP 16Property,plant and equipment,net of accumulated depreciation,depletion,and amortization of $xx and $xxxxxxx

5、xFSP 8Intangible assets,net of accumulated amortization of $xx and $xxxxxxxxFSP 8GoodwillxxxxxxFSP 8Other assetsxxxxxxFSP 8Total assets$ xxx$ xxxLiabilities,redeemable preferred stock,and stockholders' equityDecember 31, 20X6December 31,20X5FSP Guide chapter reference(in millions $,except share

6、data)(in millions $,except share data)Current liabilitesAccounts and notes payable$ xxx$ xxxFSP 11Current portion of long-term debtxxxxxxFSP 12Current portion of obligations under capital leasesxxxxxxFSP 14Income taxesxxxxxxFSP 16Derivative liabilitiesxxxxxxFSP 19Deferred credits,currentxxxxxxFSP 16

7、Deferred tax liabilities,currentxxxxxxFSP 16Dividends payablexxxxxxFSP 5FSP 2/Current liabilitiesxxxxxxFSP 11Other current liablitiesxxxxxxFSP 11Total current liabilitiesxxxxxxBonds,mortgages and other long-term debt,including capitalized leases,Less:Unamortized discount and issuance costsxxxxxxFSP

8、12/FSP 14Indebtedness to related parties-noncurrentxxxxxxFSP 26Notes payable,noncurrentxxxxxxFSP 11Employee benefit plan obligationxxxxxxFSP 13Deferred credits,noncurrentxxxxxxFSP 16Deferred tax liabilities,noncurrentxxxxxxFSP 16Other liabilitiesxxxxxxFSP 11Total liabilitiesxxxxxxCommitments and con

9、tingent liabilitiesFSP 23Redeemable preferred stock Class D-subject to redemption($0.01 par value;authorized - xxxx shares;issued an outstanding - xxx and xxx shares)xxxxxxFSP 5Stockholders' equityNon-redeemable preferred stock Class C($0.01 par value;authorized - xxxx shares;issued an outstandi

10、ng - xxx and xxx shares)xxxxxxFSP 5Common stock - Class A($0.01 par value;authorized - xxxx shares;issued an outstanding - xxx and xxx shares)xxxxxxFSP 5Treasury stock,at cos (xxx and xxx shares held)(xxx)(xxx)FSP 5Additional paid-in capitalxxxxxxFSP 5Accumulates other comprehensive incomexxxxxxFSP

11、4Retained earningsxxxxxxFSP 5Total stockholders' equity attributable to FSP Corp stockholdersxxxxxxNoncontrolling interests in consolidated subsidiariesxxxxxxFSP 5/FSP 18Total stockholders' equityxxxxxxTotal liabilities,redeemable preferred stock,and equity$ xxx$xxxFSP CorpConsolidated State

12、ments of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X620X520X4FSP chapter or section referencein millions $,except per share datain millions $,except per share datain millions $,except per share dataNet sales$xxx$xxx$xxxCost of sales(xxx)(xxx)(xxx)Gross profitxxxxxxxxxOther opera

13、ting expensesxxxxxxxxxSeling,general,& administrative expenses(xxx)(xxx)(xxx)Provision for doubtful accounts and notes(xxx)(xxx)(xxx)Depreciation expense(xxx)(xxx)(xxx)Impairment loss（xxx)Restructuring expense(xxx)(xxx)Other general expenses(xxx)(xxx)(xxx)Non-operating incomexxxxxxxxxInterest an

14、d amortization of debt discount and expense(xxx)(xxx)(xxx)FSP 12Non-operating expenses(xxx)(xxx)(xxx)Income (loss) from continuing operations before income tax expensexxxxxxxxxIncome tax expense(xxx)(xxx)(xxx)FSP 16Equity in earnings of unconsolidated entitiesxxxxxxxxxFSP 10Income (loss) from contin

15、uing operationsxxxxxx(xxx)Discontinued operationsxxxFSP 27Income (loss) before cunmulative effects of changes in accounting priciplesxxxxxx(xxx)Cumulative effrcts of changes in accounting principlesxxxNet income (loss)xxxxxx(xxx)Less:Net income (loss) attributable to noncontrolling interestsxxx(xxx)

16、(xxx)Net income (loss) attributable to parent$xxx$(xxx)$(xxx)FSP 18Net income (loss) attributable to entity per common sharebasicContinuing operationsDiscontinued operationsN/AN/AFSP 7Net income (loss)Net income (loss) attributable to entity per comon share - diluted Continuing operationsDiscontinue

17、d operationsN/AN/AFSP 7Net income (loss)a. Sample consolidated single statement of comprehensive incomeFSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataRevenues$1,400Cost of goods sold(500)Selling,general and administrative(20)Gain

18、 on sale of securities340Income before tax1,220Income tax expense(320)Equity in earnings of unconsolidated investee100Net income$1,000Less:net income attributable to the noncontroling interest(100)Net income attributable to to FSP corp stockholders2000Earnings per shareBasic and dilutedOther compreh

19、ensive loss,net of tax:Change in foreign currency translation adjustments80Change in unrealized gains related to available-for-sale securities11Equity in unrealized losses on available-for-sale securities of unconsolidated investee(8)Change in unrealized gains on cash flow hedges15Change in prior se

20、rvice cost ande unrecognized los for defined benefit pension plans(150)Change in fair value attributable to instrument-specific credit risk of liabilities measured at fair value under the air value option5Other comprehensive loss(47)Comprehensive income$953b. Sample consolidated statement of compreh

21、ensive income(that would follow the consolidated statement of income)FSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataNet income$1,000Other comprehensive loss,net of tax:Change in foreign currency translation adjustments80Net chang

22、es related to available-for-saqle securities:Unrealized gains during period13Reclassifications of losses to net income(2)Equity in unrealized losses on available-for-sale securities of unconsolidated investee(8)Change in unrealized gains/losses on cash flow hedges:Unrealized gains during period43Rec

23、lassifications of losses to net income(28）15Change in fair value attributable to instrument-specific credit risk of liabilities measured at fair value under the air value option5Change in defined benefit pension plans:prior sevices cost arising during period(160)Net loss arising during period(10)Les

24、s:amoritization of prior services cost included in net perodic pension cost20(150)Other comprehensive loss(17)Comprehensive income$953Less:net income attributable to the noncontroling interest(220)Comprehensive income attributable to FSP Corp stockholdersxxxFSP CorpConsolidated Statements of Operati

25、onsFor the years ended December 31,20X6 ,20X5,and 20X420X620X520X4FSP chapter or section referencein millions $,except per share datain millions $,except per share datain millions $,except per share dataCash flow from operating activities:Net incomeAdjustments to the reconcile net income to net cash

26、 provided by (used in) operating activities:Accretion (amoritzation) of discount (premium) on issued debt securitiesxxxxxxxxx（Gain) loss on extinguishment of debtxxxxxxxxxDepreciation and amoritizationxxxxxxxxxAmortization of debt issue costsxxxxxxxxxShare-based incentive compresationxxxxxxxxxImpair

27、ment of assetsxxxxxxxxxProvision for bad debt expensexxxxxxxxxInventory obsolescence impairmentxxxxxxxxxDeferred taxesxxxxxxxxxNoncash provisions for exit costsxxxxxxxxxLoss (gain) on disposal of property and equipmentxxxxxxxxx（Income) loss from equity-method investments,net of dividends receviedxxx

28、xxxxxxForeign currency transactionsxxxxxxxxxChanges in operating assets and liabilities,net of effects of businesses acquired:Decrease (increase) in trade recevablesxxxxxxxxxDecrease (increase) in accounts receivable securitization programxxxxxxxxxDecrease (increase) in inventoriesxxxxxxxxxDecrease

29、(increase) in other assets,netxxxxxxxxxIncrease (decrease) in accounts payablexxxxxxxxxIncrease (decrease) inaccrued liabilitiesxxxxxxxxxIncrease (decrease) in income taxes payablexxxxxxxxxIncrease (decrease) in other liabilities,netxxxxxxxxxNet cash provided by (used in) operating acticitiesxxxxxxx

30、xxCash flows from investing activities:Acquisition sale of equity securitiesxxxxxxxxxAcquisition proceeds from sale of property,plant,and equipmentxxxxxxxxxAcquisition sale of a business net of cash and cash equivalents acquired or soldxxxxxxxxxImpact to cash resulting from initial comsolidation dec

31、onsolidationxxxxxxxxxComtributions and advances to joint venturesxxxxxxxxxNet cash provided by (used in) investing acticitiesxxxxxxxxxCash flows from investing activities:Bank overdraftsxxxxxxxxxPayment of contingent comsiderationxxxxxxxxxproceeds from debtxxxxxxxxxRepayment of debtxxxxxxxxxPayments

32、 of debt issue costsxxxxxxxxxDividends paidxxxxxxxxxNet payments of short-term borrowingsxxxxxxxxxRepurchases of equity securitiesxxxxxxxxxproceeds from debtxxxxxxxxxAcquisition of common stock for tax withholding obligationsxxxxxxxxxDistributions to noncontroling interestsxxxxxxxxxPrincipal payment

33、s under capital lease obligationsxxxxxxxxxNet activity from derivatives with an other-than-insignificant financing elementxxxxxxxxxNet cash provided by (used in) financing acticitiesxxxxxxxxxEffect of exchange rate changes on cash,cash equivalents and restricted cashxxxxxxxxxCash.cash equivalents,and restricted cash:Net change during the periodxxxx