财务报表模板UsGaapWord文件下载.docx

财务报表模板UsGaapWord文件下载.docx

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FSP14

Inventories

Prepaidexpense

Deferredincometaxassets

FSP16

FSP3/

Contractassets

Othercurrentassets

Totalcurrentassets

Debtandequitysecurites

Securitiesofrelatedparites

FSP26

Indebetdnessofrelatedparites,noncurrent

Otherinvestments

Investmentsinunconsolidatedsunbsidiaries

FSP10

Derivativeassets

FSP19

Deferredincometaxassets,noncurrent

Property,plantandequipment,netofaccumulateddepreciation,depletion,andamortizationof$xxand$xx

Intangibleassets,netofaccumulatedamortizationof$xxand$xx

Goodwill

Otherassets

Totalassets

Liabilities,redeemablepreferredstock,andstockholders'

equity

（inmillions$,exceptsharedata）

Currentliabilites

Accountsandnotespayable

FSP11

Currentportionoflong-termdebt

FSP12

Currentportionofobligationsundercapitalleases

Incometaxes

Derivativeliabilities

Deferredcredits,current

Deferredtaxliabilities,current

Dividendspayable

FSP5

FSP2/

Currentliabilities

Othercurrentliablities

Totalcurrentliabilities

Bonds,mortgagesandotherlong-termdebt,includingcapitalizedleases,Less:

Unamortizeddiscountandissuancecosts

FSP12/FSP14

Indebtednesstorelatedparties-noncurrent

Notespayable,noncurrent

Employeebenefitplanobligation

FSP13

Deferredcredits,noncurrent

Deferredtaxliabilities,noncurrent

Otherliabilities

Totalliabilities

Commitmentsandcontingentliabilities

FSP23

RedeemablepreferredstockClassD-subjecttoredemption（$0.01parvalue;

authorized-xxxxshares;

issuedanoutstanding-xxxandxxxshares）

Stockholders'

Non-redeemablepreferredstockClassC（$0.01parvalue;

Commonstock-ClassA（$0.01parvalue;

Treasurystock,atcos（xxxandxxxsharesheld）

（xxx）

Additionalpaid-incapital

Accumulatesothercomprehensiveincome

FSP4

Retainedearnings

Totalstockholders'

equityattributabletoFSPCorpstockholders

Noncontrollinginterestsinconsolidatedsubsidiaries

FSP5/FSP18

Totalliabilities,redeemablepreferredstock,andequity

$xxx

ConsolidatedStatementsofOperations

FortheyearsendedDecember31,20X6,20X5,and20X4

20X6

20X5

20X4

FSPchapterorsectionreference

inmillions$,exceptpersharedata

Netsales

3.5

Costofsales

3.6

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）fromcontinuingoperationsbeforeincometaxexpense

3.9.1/3.9.2

Incometaxexpense

Equityinearningsofunconsolidatedentities

Income（loss）fromcontinuingoperations

3.9.4

Discontinuedoperations

FSP27

Income（loss）beforecunmulativeeffectsofchangesinaccountingpriciples

3.9.6

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）attributabletoentitypercommonshare——basic

3.9.10/FSP7

Continuingoperations

x.xx

FSP7/3.9.10

N/A

FSP7

Netincome（loss）attributabletoentitypercomonshare-diluted

Continuingoperations

a.Sampleconsolidatedsinglestatementofcomprehensiveincome

ConsolidatedStatementsofComprehensiveIncome

YearsendedDecember31,20X6

Inmillions$,exceptpersharedata

Revenues

$1,400

Costofgoodssold

（500）

Selling,generalandadministrative

（20）

Gainonsaleofsecurities

340

Incomebeforetax

1,220

（320）

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

Changeinpriorservicecostandeunrecognizedlosfordefinedbenefitpensionplans

（150）

Changeinfairvalueattributabletoinstrument-specificcreditriskofliabilitiesmeasuredatfairvalueundertheairvalueoption

5

Othercomprehensiveloss

（47）

Comprehensiveincome

$953

b.Sampleconsolidatedstatementofcomprehensiveincome

（thatwouldfollowtheconsolidatedstatementofincome）

Netchangesrelatedtoavailable-for-saqlesecurities:

Unrealizedgainsduringperiod

13

Reclassificationsoflossestonetincome

（2）

Changeinunrealizedgains/lossesoncashflowhedges:

43

（28）

Changeindefinedbenefitpensionplans:

priorsevicescostarisingduringperiod

（160）

Netlossarisingduringperiod

（10）

amoritizationofpriorservicescostincludedinnetperodicpensioncost

20

（17）

（220）

ComprehensiveincomeattributabletoFSPCorpstockholders

Cashflowfromoperatingactivities:

Adjustmentstothe