财务报表模板UsGaapWord格式文档下载.docx
《财务报表模板UsGaapWord格式文档下载.docx》由会员分享，可在线阅读，更多相关《财务报表模板UsGaapWord格式文档下载.docx（19页珍藏版）》请在冰豆网上搜索。
Inventories
Prepaidexpense
Deferredincometaxassets
FSP16
FSP3/
Contractassets
Othercurrentassets
Totalcurrentassets
Debtandequitysecurites
Securitiesofrelatedparites
FSP26
Indebetdnessofrelatedparites,noncurrentxxx
Otherinvestments
Investmentsinunconsolidatedsunbsidiaries
FSP10
Derivativeassets
FSP19
Deferredincometaxassets,noncurrent
Property,plantandequipment,netof
accumulateddepreciation,depletion,andamortizationof$xxand$xx
Intangibleassets,netofaccumulated
amortizationof$xxand$xx
Goodwill
Otherassets
Totalassets
Liabilities,redeemablepreferredstock,andstockholders'
equity
$,exceptshare
$,except
data）
Currentliabilites
Accountsandnotespayable
FSP11
Currentportionoflong-termdebt
FSP12
Currentportionofobligationsunder
capitalleases
Incometaxes
Derivativeliabilities
Deferredcredits,current
Deferredtaxliabilities,current
Dividendspayable
FSP5
FSP2/
Currentliabilities
Othercurrentliablities
Totalcurrentliabilities
Bonds,mortgagesandotherlong-term
debt,includingcapitalized
FSP12/FSP
leases,Less:
Unamortizeddiscountand
14
issuancecosts
Indebtednesstorelated
parties-noncurrent
Notespayable,noncurrent
Employeebenefitplanobligation
FSP13
Deferredcredits,noncurrent
Deferredtaxliabilities,noncurrent
Otherliabilities
Totalliabilities
RedeemablepreferredstockClassD-subjecttoredemption（$0.01parvalue;
authorized-xxxxshares;
issuedanoutstanding-xxxandxxxshares）
Stockholders'
Non-redeemablepreferredstockClass
C（$0.01parvalue;
Commonstock-ClassA（$0.01par
value;
issuedan
outstanding-xxxandxxxshares）
Treasurystock,atcos（xxxandxxxshares
（xxx）
held）
Additionalpaid-incapital
Accumulatesothercomprehensiveincomexxx
FSP4
Retainedearnings
Totalstockholders'
equityattributabletoFSP
Corpstockholders
Noncontrollinginterestsinconsolidated
FSP5/FSP
subsidiaries
18
FSP23
Commitmentsandcontingentliabilities
xxxxxx
$xxx$xxx
Totalliabilities,redeemablepreferred
stock,andequity
ConsolidatedStatementsofOperations
FortheyearsendedDecember31,20X6,20X5,and20X4
20X5
20X4
reference
inmillions
sharedata
Netsales
$xxx
3.5
Costofsales
3.6
FSPchapterorsection
Grossprofit
3.7.3
Otheroperatingexpenses
3.7
Seling,general,&
administrativeexpenses
Provisionfordoubtfulaccountsandnotes
3.7.2
Depreciationexpense
Impairmentloss
—
3.7.4
Restructuringexpense
3.7.6
Othergeneralexpenses
3.7.10
Non-operatingincome
3.8
Interestandamortizationofdebtdiscountandexpense
Non-operatingexpenses
Income（loss）fromcontinuing
operationsbeforeincometax
3.9.1/3.9.2
expense
Incometaxexpense
Equityinearningsofunconsolidatedentities
Income（loss）fromcontinuingoperations
3.9.4
Discontinuedoperations
FSP27
Income（loss）before
cunmulativeeffectsofchanges
3.9.6
inaccountingpriciples
Cumulativeeffrctsofchangesinaccountingprinciples
3.9.7/FSP30
Netincome（loss）
3.9.8
Less:
Netincome（loss）attributabletononcontrollinginterests
3.9.9/.FSP18
Netincome（loss）attributabletoparent
$（xxx）
FSP18
Netincome（loss）attributable
toentitypercommon
sharebasic
3.9.10/FSP7
Continuingoperations
x.xx
FSP7/3.9.10
N/A
FSP7
Netincome（loss）attributabletoentitypercomonshare-diluted
a.Sampleconsolidatedsinglestatementofcomprehensiveincome
ConsolidatedStatementsofComprehensiveIncome
YearsendedDecember31,20X6
Inmillions$,exceptpersharedata
Revenues
$1,400
Costofgoodssold
（500）
Selling,generalandadministrative
（20）
Gainonsaleofsecurities
340
Incomebeforetax
1,220
Equityinearningsofunconsolidatedinvestee
100
Netincome
$1,000
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）
Netchangesrelatedtoavailable-for-saqlesecurities:
Unrealizedgainsduringperiod
13
Reclassificationsoflossestonetincome
⑵
Equityinunrealizedlossesonavailable-for-salesecuritiesof
unconsolidatedinvestee
Changeinunrealizedgains/lossesoncashflowhedges:
43
（28）
Changeindefinedbenefitpensionplans:
priorsevicescostarisingduringperiod
（160）
Netlossarisingduringperiod
（10）
amoritizationofpriorservicescostincludedinnetperodicpensioncost
20
（17）
（220）
ComprehensiveincomeattributabletoFSPCorpstockholders
XXX
FSPchapterorsection20X620X520X4
inmillionsinmillionsinmillions
$,except$,except$,except
persharepersharepershare
datadatadata
Cashflowfromoperatingactivities:
Net
income
Adjustmentstothereconcilenetincometonetcashprovidedby（usedin）operatingactivities:
Accretion（amoritzation）ofdiscount
（premium）onissueddebtsecurities
Share-basedincentive
（Gain）lossonextinguishmentofdebt
6.7.2.2/6.723
Depreciationandamoritization
6.7.3
Amortizationofdebtissuecosts
compresation
Provisionforbaddebtexpense
Inventoryobsolescenceimpairment
Deferredtaxes
Noncashprovisionsforexitcosts
Loss（gain）ondisposalofpropertyandequipment
（Income）lossfromequity-method
recevied
Foreigncurrencytransactions
xxxxxxxxx
6.9
Changesinoperatingassetsandliabilities,netofeffectsofbusinessesacquired:
Decrease（increase）intraderecevables
6.4.2
Decrease（increase）inaccountsreceivabl
升级会员 