财务报表模板(UsGaap).doc

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 cashxxxxxxFSP 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 unearned 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 related 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 $xxxxxxxxFSP 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 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 16Deferred 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 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 contingent 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 outstanding - xxx and xxx shares)xxxxxxFSP 5Common stock - Class A($0.01 par value;authorized - xxxx shares;issued an outstanding - xxx and xxx shares)xxxxxxFSP 5Treasury stock,at cos (xxx and xxx shares held)(xxx)(xxx)FSP 5Additional paid-in capitalxxxxxxFSP 5Accumulates other comprehensive incomexxxxxxFSP 4Retained earningsxxxxxxFSP 5Total stockholders equity attributable to FSP Corp stockholdersxxxxxxNoncontrolling interests in consolidated subsidiariesxxxxxxFSP 5/FSP 18Total stockholders equityxxxxxxTotal liabilities,redeemable preferred stock,and equity$ xxx$xxxFSP CorpConsolidated Statements 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$xxx$xxx3.5Cost of sales(xxx)(xxx)(xxx)3.6Gross profitxxxxxxxxx3.7.3Other operating expensesxxxxxxxxx3.7Seling,general,& administrative expenses(xxx)(xxx)(xxx)3.7Provision for doubtful accounts and notes(xxx)(xxx)(xxx)3.7.2Depreciation 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 debt discount and expense(xxx)(xxx)(xxx)FSP 12Non-operating expenses(xxx)(xxx)(xxx)3.8Income (loss) from continuing operations before income tax expensexxxxxxxxx3.9.1/3.9.2Income tax expense(xxx)(xxx)(xxx)FSP 16Equity in earnings of unconsolidated entitiesxxxxxxxxxFSP 10Income (loss) from continuing operationsxxxxxx(xxx)3.9.4Discontinued operationsxxxFSP 27Income (loss) before cunmulative effects of changes in accounting priciplesxxxxxx(xxx)3.9.6Cumulative effrcts of changes in accounting principlesxxx3.9.7/FSP 30Net income (loss)xxxxxx(xxx)3.9.8Less:Net income (loss) attributable to noncontrolling interestsxxx(xxx)(xxx)3.9.9/.FSP 18Net income (loss) attributable to parent$xxx$(xxx)$(xxx)FSP 18Net income (loss) attributable to entity per common sharebasic3.9.10/FSP 7Continuing 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 to entity per comon share - diluted3.9.10/FSP 7 Continuing 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 dataRevenues$1,400Cost of goods sold(500)Selling,general and administrative(20)Gain 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 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 unconsolidated investee(8)Change in unrealized gains on cash flow hedges15Change in prior service 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 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 comprehensive loss,net of tax: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 unconsolidated investee(8)Change 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 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)Less: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 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 dataCash flow from operating activities:Net incomeAdjustments to the reconcile net income to net cash provided by (used in) operating activities:Accretion (amoritzation) of discount (premium) on issued debt securitiesxxxxxxxxx6.7.2.1（Gain) loss on extinguishment of debtxxxxxxxxx6.7.2.2/6.7.2.3Depreciation and amoritizationxxxxxxxxx6.7.3Amortization of debt issue costsxxxxxxxxx6.7.3Share-based incentive compresationxxxxxxxxx6.7.3Impairment of assetsxxxxxxxxx6.7.3Provision for bad debt expensexxxxxxxxx6.7.3Inventory obsolescence impairmentxxxxxxxxx6.7.3Deferred taxesxxxxxxxxx6.7.3Noncash provisions for exit costsxxxxxxxxx6.7.3Loss (gain) on disposal of property and equipmentxxxxxxxxx6.7.3（Income) loss from equity-method investments,net of dividends receviedxxxxxxxxx6.7.3.2Foreign currency transactionsxxxxxxxxx6.9Changes in operating assets and liabilities,net of effects of businesses acquired:Decrease (increase) in trade recevablesxxxxxxxxx6.4.2Decrease (increase) in accounts receivable securitization programxxxxxxxxx6.4.2Decrease (increase) in inventoriesxxxxxxxxx6.4.2Decrease (increase) in other assets,netxxxxxxxxx6.4.2Increase (decrease) in accounts payablexxxxxxxxx6.4.2Increase (decrease) inaccrued liabilitiesxxxxxxxxx6.4.2Increase (decrease) in income taxes payablexxxxxxxxx6.4.2Increase (decrease) in other liabilities,netxxxxxxxxx6.4.2Net cash provided by (used in) operating acticitiesxxxxxxxxx6.7.3Cash flows from investing activities:Acquisition sale of equity securitiesxxxxxxxxx6.7.1Acquisition proceeds from sale of property,plant,and equipmentxxxxxxxxx6.7.1.1Acquisition sale of a business net of cash and cash equivalents acquired or soldxxxxxxxxx6.7.1.2Impact to cash resulting from initial comsolidation deconsolidationxxxxxxxxx6.7.1Comtributions and advances to joint venturesxxxxxxxxx6.7.1.4Net cash provided by (used in) investing acticitiesxxxxxxxxx6.7.1Cash flows from investing activities:Bank overdraftsxxxxxxxxx6.5.3Payment of contingent comsiderationxxxxxxxxx6.7.1.2proceeds from debtxxxxxxxxx6.7.2Repayment of debtxxxxxxxxx6.7.2Payments of debt issue costsxxxxxxxxx6.7.2Dividends paidxxxxxxxxx6.7.2Net payments of short-term borrowingsxxxxxxxxx6.7.2Repurchases of equity securitiesxxxxxxxxx6.7.2proceeds from debtxxxxxxxxx6.7.2Acquisition of common stock for tax withholding obligationsxxxxxxxxx6.7.2.7Distributions to noncontroling interestsxxxxxxxxx6.7.2.8Principal payments under capital lease obligationsxxxxxxxxx6.7.2Net activity from derivatives with an other-than-insignificant financing elementxxxxxxxxx6.7.2.9Net cash provided by (used in) financing acticitiesxxxxxxxxx6.7.2Effect of exchange rate changes on cash,cash equivalents and restricted cashxxxxxxxxx6.9Cash.cash equivalents,and restricted cash:N