財(cái)務(wù)報(bào)表模板(UsGaap)

1、.FSP CorpConsolidated Balance SheetsDecember 31,20X6 and 20X5December 31,DecemberFSP GuideAssetschapter20X631,20X5reference(in millions(in millions$,except per$,except pershare data)share data)Current assetsCash and cash equivalnets$ xxx$ xxxFSP 6Restricted cashxxxxxxFSP 6Marketable securities (incl

2、udes $xxx andxxxxxxFSP 9$xxx measured at fair value)Accounts receivable net of allowance forxxxxxxFSP 8doubtful accounts of $xx an $xxNotes receivable,net of allowance forxxxxxxFSP 8doubtful accounts of $xx an $xxNet investmengt in leased property,net ofxxxxxxFSP 14unearned incomeInventoriesxxxxxxFS

3、P 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 related parites,noncurrent xxxxxxFSP 26Other invest

4、mentsxxxxxxFSP 9Investments in unconsolidatedxxxxxxFSP 10sunbsidiariesDerivative assetsxxxxxxFSP 19Deferred income tax assets,noncurrentxxxxxxFSP 16頁(yè)腳.Property,plant and equipment,net ofaccumulated depreciation,depletion,andxxxxxxFSP 8amortization of $xx and $xxIntangible assets,net of accumulatedxx

5、xxxxFSP 8amortization of $xx and $xxGoodwillxxxxxxFSP 8Other assetsxxxxxxFSP 8Total assets$ xxx$ xxxLiabilities,redeemable preferred stock,andDecember 31,DecemberFSP Guidechapterstockholders' equity20X631,20X5reference(in millions(in millions$,except share$,exceptdata)share data)Current liabilit

6、esAccounts and notes payable$ xxx$ xxxFSP 11Current portion of long-term debtxxxxxxFSP 12Current portion of obligations underxxxxxxFSP 14capital leasesIncome taxesxxxxxxFSP 16Derivative liabilitiesxxxxxxFSP 19Deferred credits,currentxxxxxxFSP 16Deferred tax liabilities,currentxxxxxxFSP 16Dividends p

7、ayablexxxxxxFSP 5FSP 2/Current liabilitiesxxxxxxFSP 11Other current liablitiesxxxxxxFSP 11Total current liabilitiesxxxxxxBonds,mortgages and other long-termdebt,including capitalizedxxxxxxFSP 12/FSPleases,Less:Unamortized discount and14issuance costsIndebtedness to related parties-noncurrent xxxxxxF

8、SP 26Notes payable,noncurrentxxxxxxFSP 11Employee benefit plan obligationxxxxxxFSP 13Deferred credits,noncurrentxxxxxxFSP 16Deferred tax liabilities,noncurrentxxxxxxFSP 16Other liabilitiesxxxxxxFSP 11Total liabilitiesxxxxxx頁(yè)腳.Commitments and contingent liabilitiesFSP 23Redeemable preferred stock Cla

9、ss D-subject toredemption($0.01 par value;authorized - xxxxxxxxxxFSP 5shares;issued an outstanding - xxx and xxxshares)Stockholders' equityNon-redeemable preferred stock ClassC($0.01 par value;authorized - xxxxxxxxxxFSP 5shares;issued an outstanding - xxx and xxxshares)Common stock - Class A($0.

10、01 parvalue;authorized - xxxx shares;issued anxxxxxxFSP 5outstanding - xxx and xxx shares)Treasury stock,at cos (xxx and xxx shares(xxx)(xxx)FSP 5held)Additional paid-in capitalxxxxxxFSP 5Accumulates other comprehensive income xxxxxxFSP 4Retained earningsxxxxxxFSP 5Total stockholders' equity att

11、ributable to FSPxxxxxxCorp stockholdersNoncontrolling interests in consolidatedxxxxxxFSP 5/FSP 18subsidiariesTotal stockholders' equityxxxxxxTotal liabilities,redeemable preferred stock,and$ xxx$xxxequityFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and

12、20X420X620X520X4FSP chapter or sectionreferencein millionsin millionsin millions$,except per$,except per$,except pershare datashare datashare dataNet sales$xxx$xxx$xxx3.5Cost of sales(xxx)(xxx)(xxx)3.6Gross profitxxxxxxxxx3.7.3頁(yè)腳.Other operating expensesxxxxxxxxx3.7Seling,general,& administrativ

13、e(xxx)(xxx)(xxx)3.7expensesProvision for doubtful accounts(xxx)(xxx)(xxx)3.7.2and notesDepreciation expense(xxx)(xxx)(xxx)3.7.3Impairment loss（ xxx)3.7.4Restructuring expense(xxx)(xxx)3.7.6Other general expenses(xxx)(xxx)(xxx)3.7.10Non-operating incomexxxxxxxxx3.8Interest and amortization of(xxx)(xx

14、x)(xxx)FSP 12debt discount and expenseNon-operating expenses(xxx)(xxx)(xxx)3.8Income (loss) from continuingoperations before income taxxxxxxxxxx3.9.1/3.9.2expenseIncome tax expense(xxx)(xxx)(xxx)FSP 16Equity in earnings ofxxxxxxxxxFSP 10unconsolidated entitiesIncome (loss) from continuingxxx(xxx)3.9

15、.4xxxoperationsDiscontinued operationsxxxFSP 27Income (loss) beforecunmulative effects of changesxxxxxx(xxx)3.9.6in accounting priciplesCumulative effrcts of changes inxxx3.9.7/FSP 30accounting principlesNet income (loss)xxxxxx(xxx)Less:Net income (loss)attributable to noncontrollingxxx(xxx)(xxx)int

16、erestsNet income (loss) attributable to$(xxx)$(xxx)FSP 18$xxxparent頁(yè)腳.Net income (loss) attributable to basicContinuing operationsx.xxx.xxx.xxFSP 7/3.9.10Discontinued operationsN/Ax.xxN/AFSP 7Net income (loss)x.xxx.xxx.xx3.9.10/FSP 7Net income (loss) attributable toentity per comon share - dilutedCo

17、ntinuing operationsx.xxx.xxx.xxFSP 7/3.9.10Discontinued operationsN/Ax.xxN/AFSP 7Net income (loss)x.xxx.xxx.xx3.9.10/FSP 7a. Sample consolidated single statement of comprehensive incomeFSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share d

18、ataRevenues$1,400Cost of goods sold(500)Selling,general and administrative(20)Gain on sale of securities340Income1,220before taxIncome tax(320)expenseEquity in earnings of unconsolidated investee100頁(yè)腳.Net income$1,000Less:net income attributable to the noncontroling interest(100)Net income attributa

19、ble to to FSP corp stockholders2000Earnings per share1.25Basic and dilutedOther comprehensive 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(8)unc

20、onsolidated investeeChange in unrealized gains on cash flow hedges15Change in prior service cost ande unrecognized losfor defined(150)benefit pension plansChange in fair value attributable to instrument-specific credit risk of5liabilities measured at fair value under the air value optionOther compre

21、hensive loss(47)Comprehensive income$953b. Sample consolidated statement of comprehensive 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 comprehe

22、nsive loss,net of tax:頁(yè)腳.Change in foreign currency translation adjustments80Net changes 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(8)unconsolidated investeeChan

23、ge in unrealized gains/losses on cash flow hedges:Unrealized gains during period43Reclassifications of losses to net income(28 ）15Change in fair value attributable to instrument-specific credit risk of5liabilities measured at fair value under the air value optionChange in defined benefit pension pla

24、ns:prior sevices cost arising during period(160)Net loss arising during period(10)Less:amoritization of prior services cost included in net20(150)perodic pension costOther comprehensive loss(17)Comprehensive income$953Less:net income attributable to the noncontroling interest(220)Comprehensive incom

25、e attributable to FSP Corp stockholdersxxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X4頁(yè)腳.FSP chapter or section20X620X520X4referencein millionsin millionsin millions$,except$,except$,exceptper shareper shareper sharedatadatadataCash flow from opera

26、ting activities:NetincomeAdjustments to the reconcile net income to net cash provided by (used in) operating activities:Accretion (amoritzation) ofdiscount (premium) on issued debtxxxxxxxxxsecurities（ Gain) loss on extinguishment ofxxx/6.7.2.xxxxxxdebt3Depreciation and amoritizationxxx

27、xxxxxxAmortization of debt issue costsxxxxxxxxxShare-based incentive compresationxxxxxxxxxImpairment of assetsxxxxxxxxx6.7.3Provision for bad debt expensexxxxxxxxx6.7.3頁(yè)腳.Inventory obsolescence impairmentxxxxxxxxx6.7.3Deferred taxesxxxxxxxxx6.7.3Noncash provisions for exit costsxxxxxxxxx6.7.3Loss (g

28、ain) on disposal of propertyxxxxxxxxx6.7.3and equipment（ Income) loss from equity-methodinvestments,net of dividendsxxxxxxxxxreceviedForeign currency transactionsxxxxxxxxx6.9Changes in operating assets and liabilities,net of effects of businesses acquired:Decrease (increase) in tradexxxxxx6.4

29、.2xxxrecevablesDecrease (increase) in accountsxxxxxx6.4.2xxxreceivable securitization programDecrease (increase) in inventoriesxxxxxxxxx頁(yè)腳.Decrease (increase) in otherxxxxxx6.4.2xxxassets,netIncrease (decrease) in accountsxxxxxx6.4.2xxxpayableIncrease (decrease) inaccruedxxxxxx6.4.2xxxliabilitiesInc

30、rease (decrease) in income taxesxxxxxx6.4.2xxxpayableIncrease (decrease) in otherxxxxxx6.4.2xxxliabilities,netNet cash provided by (used in)xxxxxx6.7.3xxxoperating acticitiesCash flows from investing activities:Acquisition sale of equityxxxxxx6.7.1xxxsecuritiesAcquisition proceeds from sale ofxxxxxx

31、xxxproperty,plant,and equipment頁(yè)腳.Acquisition sale of a business netof cash and cash equivalentsxxxxxxxxxacquired or soldImpact to cash resulting from initialxxxxxx6.7.1xxxcomsolidation deconsolidationComtributions and advances toxxxxxxxxxjoint venturesNet cash provided by (used

32、 in)xxxxxx6.7.1xxxinvesting acticitiesCash flows from investing activities:Bank overdraftsxxxxxxxxx6.5.3Payment of contingentxxxxxxxxxcomsiderationproceeds from debtxxxxxxxxx6.7.2Repayment of debtxxxxxxxxx6.7.2Payments of debt issue costsxxxxxxxxx6.7.2Dividends paidxxxxxxxxx6.7.2Net payments

33、of short-termxxxxxxxxx6.7.2borrowingsRepurchases of equity securitiesxxxxxxxxx6.7.2proceeds from debtxxxxxxxxx6.7.2Acquisition of common stock forxxxxxxxxx頁(yè)腳.tax withholding obligationsDistributions to noncontrolingxxxxxxxxxinterestsPrincipal payments under capitalxxxxxx6.7.2xxxlease obligationsNet activity from derivatives withan other-than-insignificant financingxxxxxxxxxelementNet cash provided by (used in)xxxxxxxxx6.7.2financing acticitiesEffect of exchange rate changes oncash,cash equivalents and restrictedxxxxxxxxx6.9cashCash.cash equivalents,and restricted cash:N