财务报表模板UsGaap.docx
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财务报表模板UsGaap.docx
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财务报表模板UsGaap
FSPCorp
ConsolidatedBalanceSheets
December31,20X6and20X5
FSPGuide
Assets
December31,
20X6
December
31,20X5
chapterreference
(inmillions
(inmillions
$,exceptper
$,exceptper
sharedata)
sharedata)
Currentassets
Cashandcashequivalnets
$xxx
$xxx
FSP6
Restrictedcash
xxx
xxx
FSP6
Marketablesecurities(includes$xxxand
$xxxmeasuredatfairvalue)
xxx
xxx
FSP9
Accountsreceivablenetofallowancefordoubtfulaccountsof$xxan$xx
xxx
xxx
FSP8
Notesreceivable,netofallowancefordoubtfulaccountsof$xxan$xx
xxx
xxx
FSP8
Netinvestmengtinleasedproperty,netofunearnedincome
xxx
xxx
FSP14
Inventories
xxx
xxx
FSP8
Prepaidexpense
xxx
xxx
FSP8
Deferredincometaxassets
xxx
xxx
FSP16
FSP3/
Contractassets
xxx
xxx
FSP8
Othercurrentassets
xxx
xxx
FSP8
Totalcurrentassets
xxx
xxx
Debtandequitysecurites
xxx
xxx
FSP9
Securitiesofrelatedparites
xxx
xxx
FSP26
Indebetdnessofrelatedparites,noncurrentxxx
xxx
FSP26
Otherinvestments
xxx
xxx
FSP9
Investmentsinunconsolidatedsunbsidiaries
xxx
xxx
FSP10
Derivativeassets
xxx
xxx
FSP19
Deferredincometaxassets,noncurrent
xxx
xxx
FSP16
Property,plantandequipment,netof
accumulateddepreciation,depletion,andamortizationof$xxand$xx
xxx
xxx
FSP8
Intangibleassets,netofaccumulated
xxx
xxx
FSP8
amortizationof$xxand$xx
Goodwill
xxx
xxx
FSP8
Otherassets
xxx
xxx
FSP8
Totalassets
$xxx
$xxx
Liabilities,redeemablepreferredstock,andstockholders'equity
December31,
20X6
FSPGuide
December
31,20X5
chapterreference
(inmillions
(inmillions
$,exceptshare
$,except
data)
sharedata)
Currentliabilites
Accountsandnotespayable
$xxx
$xxx
FSP11
Currentportionoflong-termdebt
xxx
xxx
FSP12
Currentportionofobligationsunder
xxx
xxx
FSP14
capitalleases
Incometaxes
xxx
xxx
FSP16
Derivativeliabilities
xxx
xxx
FSP19
Deferredcredits,current
xxx
xxx
FSP16
Deferredtaxliabilities,current
xxx
xxx
FSP16
Dividendspayable
xxx
xxx
FSP5
FSP2/
Currentliabilities
xxx
xxx
FSP11
Othercurrentliablities
xxx
xxx
FSP11
Totalcurrentliabilities
xxx
xxx
Bonds,mortgagesandotherlong-term
debt,includingcapitalized
xxx
xxx
FSP12/FSP
leases,Less:
Unamortizeddiscountand
14
issuancecosts
Indebtednesstorelated
xxx
xxx
FSP26
parties-noncurrent
Notespayable,noncurrent
xxx
xxx
FSP11
Employeebenefitplanobligation
xxx
xxx
FSP13
Deferredcredits,noncurrent
xxx
xxx
FSP16
Deferredtaxliabilities,noncurrent
xxx
xxx
FSP16
Otherliabilities
xxx
xxx
FSP11
Totalliabilities
xxx
xxx
RedeemablepreferredstockClassD-subjecttoredemption($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)
Stockholders'equity
xxx
xxx
FSP5
Non-redeemablepreferredstockClass
C($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)
Commonstock-ClassA($0.01par
xxx
xxx
FSP5
value;authorized-xxxxshares;issuedan
outstanding-xxxandxxxshares)
Treasurystock,atcos(xxxandxxxshares
xxx
xxx
FSP5
(xxx)
(xxx)
FSP5
held)
Additionalpaid-incapital
xxx
xxx
FSP5
Accumulatesothercomprehensiveincomexxx
xxx
FSP4
Retainedearnings
xxx
xxx
FSP5
Totalstockholders'equityattributabletoFSP
xxx
xxx
Corpstockholders
Noncontrollinginterestsinconsolidated
xxx
xxx
FSP5/FSP
subsidiaries
18
FSP23
Commitmentsandcontingentliabilities
xxxxxx
$xxx$xxx
Totalstockholders'equity
Totalliabilities,redeemablepreferred
stock,andequity
FSPCorp
ConsolidatedStatementsofOperations
FortheyearsendedDecember31,20X6,20X5,and20X4
20X6
20X5
20X4
reference
inmillions
inmillions
inmillions
$,exceptper
$,exceptper
$,exceptper
sharedata
sharedata
sharedata
Netsales
$xxx
$xxx
$xxx
3.5
Costofsales
(xxx)
(xxx)
(xxx)
3.6
FSPchapterorsection
Grossprofit
xxx
xxx
xxx
3.7.3
Otheroperatingexpenses
xxx
xxx
xxx
3.7
Seling,general,&administrativeexpenses
(xxx)
(xxx)
(xxx)
3.7
Provisionfordoubtfulaccountsandnotes
(xxx)
(xxx)
(xxx)
3.7.2
Depreciationexpense
(xxx)
(xxx)
(xxx)
3.7.3
Impairmentloss
—
(xxx)
—
3.7.4
Restructuringexpense
(xxx)
(xxx)
—
3.7.6
Othergeneralexpenses
(xxx)
(xxx)
(xxx)
3.7.10
Non-operatingincome
xxx
xxx
xxx
3.8
Interestandamortizationofdebtdiscountandexpense
(xxx)
(xxx)
(xxx)
FSP12
Non-operatingexpenses
(xxx)
(xxx)
(xxx)
3.8
Income(loss)fromcontinuing
operationsbeforeincometax
xxx
xxx
xxx
3.9.1/3.9.2
expense
Incometaxexpense
(xxx)
(xxx)
(xxx)
FSP16
Equityinearningsofunconsolidatedentities
xxx
xxx
xxx
FSP10
Income(loss)fromcontinuingoperations
xxx
xxx
(xxx)
3.9.4
Discontinuedoperations
—
xxx
—
FSP27
Income(loss)before
cunmulativeeffectsofchanges
xxx
xxx
(xxx)
3.9.6
inaccountingpriciples
Cumulativeeffrctsofchangesinaccountingprinciples
—
xxx
—
3.9.7/FSP30
Netincome(loss)
xxx
xxx
(xxx)
3.9.8
Less:
Netincome(loss)attributabletononcontrollinginterests
xxx
(xxx)
(xxx)
3.9.9/.FSP18
Netincome(loss)attributabletoparent
$xxx
$(xxx)
$(xxx)
FSP18
Netincome(loss)attributable
toentitypercommon
sharebasic
3.9.10/FSP7
Continuingoperations
x.xx
x.xx
x.xx
FSP7/3.9.10
Discontinuedoperations
N/A
x.xx
N/A
FSP7
Netincome(loss)
x.xx
x.xx
x.xx
3.9.10/FSP7
Netincome(loss)attributabletoentitypercomonshare-diluted
3.9.10/FSP7
Continuingoperations
x.xx
x.xx
x.xx
FSP7/3.9.10
Discontinuedoperations
N/A
x.xx
N/A
FSP7
Netincome(loss)
x.xx
x.xx
x.xx
3.9.10/FSP7
a.Sampleconsolidatedsinglestatementofcomprehensiveincome
FSPCorp
ConsolidatedStatementsofComprehensiveIncome
YearsendedDecember31,20X6
Inmillions$,exceptpersharedata
Revenues
$1,400
Costofgoodssold
(500)
Selling,generalandadministrative
(20)
Gainonsaleofsecurities
340
Incomebeforetax
1,220
Incometaxexpense
Equityinearningsofunconsolidatedinvestee
100
Netincome
$1,000
Less:
netincomeattributabletothenoncontrolinginterest
(100)
NetincomeattributabletotoFSPcorpstockholders
2000
Earningspershare
1.25
Basicanddiluted
Othercomprehensiveloss,netoftax:
Changeinforeigncurrencytranslationadjustments
80
Changeinunrealizedgainsrelatedtoavailable-for-salesecurities
11
Equityinunrealizedlossesonavailable-for-salesecuritiesofunconsolidatedinvestee
(8)
Changeinunrealizedgainsoncashflowhedges
15
Changeinpriorservicecostandeunrecognizedlosfordefined
benefitpensionplans
(150)
Changeinfairvalueattributabletoinstrument-specificcreditriskofliabilitiesmeasuredatfairvalueundertheairvalueoption
5
Othercomprehensiveloss
(47)
Comprehensiveincome
$953
b.Sampleconsolidatedstatementofcomprehensiveincome
(thatwouldfollowtheconsolidatedstatementofincome)
FSPCorp
ConsolidatedStatementsofComprehensiveIncome
YearsendedDecember31,20X6
Inmillions$,exceptpersharedata
Netincome
$1,000
Othercomprehensiveloss,netoftax:
Changeinforeigncurrencytranslationadjustments
80
Netchangesrelatedtoavailable-for-saqlesecurities:
Unrealizedgainsduringperiod
13
Reclassificationsoflossestonetincome
⑵
Equityinunrealizedlossesonavailable-for-salesecuritiesof
(8)
unconsolidatedinvestee
Changeinunrealizedgains/lossesoncashflowhedges:
Unrealizedgainsduringperiod
43
Reclassificationsoflossestonetincome
(28)
15
Changeinfairvalueattributabletoinstrument-specificcreditriskofliabilitiesmeasuredatfairvalueundertheairvalueoption
5
Changeindefinedbenefitpensionplans:
priorsevicescostarisingduringperiod
(160)
Netlossarisingduringperiod
(10)
Less:
amoritizationofpriorservicescostincludedinnetperodicpensioncost
20
(150)
Othercomprehensiveloss
(17)
Comprehensiveincome
$953
Less:
netincomeattributabletothenoncontrolinginterest
(220)
ComprehensiveincomeattributabletoFSPCorpstockholders
XXX
FSPCorp
ConsolidatedStatementsofOperations
FortheyearsendedDecember31,20X6,20X5,and20X4
FSPchapterorsection20X620X520X4
reference
inmillionsinmillionsinmillions
$,except$,except$,except
persharepersharepershare
datadatadata
Cashflowfromoperatingactivities:
Net
income
Adjustmentstothereconcilenetincometonetcashprovidedby(usedin)operatingactivities:
Accretion(amoritzation)ofdiscount
(premium)onissueddebtsecurities
Share-basedincentive
(Gain)lossonextinguishmentofdebt
xxx
xxx
xxx
6.7.2.2/6.723
Depreciationandamoritization
xxx
xxx
xxx
6.7.3
Amortizationofdebtissuecosts
xxx
xxx
xxx
6.7.3
compresation
Provisionforbaddebtexpense
xxx
xxx
xxx
6.7.3
Inventoryobsolescenceimpairment
xxx
xxx
xxx
6.7.3
Deferredtaxes
xxx
xxx
xxx
6.7.3
Noncashprovisionsforexitcosts
xxx
xxx
xxx
6.7.3
Loss(gain)ondisposalofpropertyandequipment
(Income)lossfromequity-method
recevied
Foreigncurrencytransactions
xxxxxxxxx
6.9
Changesinoperatingassetsandliabilities,netofeffectsofbusinessesacquired:
Decrease(increase)intraderecevables
xxxxxxxxx
6.4.2
Decrease(increase)inaccountsreceivabl
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