财务报表模板(UsGaap)

FSPCorpConsolidatedBalanceSheetsDecember31,20X6and20X5AssetsDecember31,20X6December31,20X5FSPGuidechapterreference(inmillions$,exceptpersharedata)(inmillions$,exceptpersharedata)CurrentassetsCashandcashequivalnets$xxx$xxxFSP6RestrictedcashxxxxxxFSP6Marketablesecurities(includes$xxxand$xxxmeasuredatfairvalue)xxxxxxFSP9Accountsreceivablenetofallowancefordoubtfulaccountsof$xxan$xxxxxxxxFSP8Notesreceivable,netofallowancefordoubtfulaccountsof$xxan$xxxxxxxxFSP8Netinvestmengtinleasedproperty,netofunearnedincomexxxxxxFSP14InventoriesxxxxxxFSP8PrepaidexpensexxxxxxFSP8DeferredincometaxassetsxxxxxxFSP16FSP3/ContractassetsxxxxxxFSP8OthercurrentassetsxxxxxxFSP8TotalcurrentassetsxxxxxxDebtandequitysecuritesxxxxxxFSP9SecuritiesofrelatedparitesxxxxxxFSP26Indebetdnessofrelatedparites,noncurrentxxxxxxFSP26OtherinvestmentsxxxxxxFSP9InvestmentsinunconsolidatedsunbsidiariesxxxxxxFSP10DerivativeassetsxxxxxxFSP19Deferredincometaxassets,noncurrentxxxxxxFSP16Property,plantandequipment,netofaccumulateddepreciation,depletion,andamortizationof$xxand$xxxxxxxxFSP8Intangibleassets,netofaccumulatedamortizationof$xxand$xxxxxxxxFSP8GoodwillxxxxxxFSP8OtherassetsxxxxxxFSP8Totalassets$xxx$xxxLiabilities,redeemablepreferredstock,andstockholders'equityDecember31,20X6December31,20X5FSPGuidechapterreference(inmillions$,exceptsharedata)(inmillions$,exceptsharedata)CurrentliabilitesAccountsandnotespayable$xxx$xxxFSP11Currentportionoflong-termdebtxxxxxxFSP12CurrentportionofobligationsundercapitalleasesxxxxxxFSP14IncometaxesxxxxxxFSP16DerivativeliabilitiesxxxxxxFSP19Deferredcredits,currentxxxxxxFSP16Deferredtaxliabilities,currentxxxxxxFSP16DividendspayablexxxxxxFSP5FSP2/CurrentliabilitiesxxxxxxFSP11OthercurrentliablitiesxxxxxxFSP11TotalcurrentliabilitiesxxxxxxBonds,mortgagesandotherlong-termdebt,includingcapitalizedleases,Less:UnamortizeddiscountandissuancecostsxxxxxxFSP12/FSP14Indebtednesstorelatedparties-noncurrentxxxxxxFSP26Notespayable,noncurrentxxxxxxFSP11EmployeebenefitplanobligationxxxxxxFSP13Deferredcredits,noncurrentxxxxxxFSP16Deferredtaxliabilities,noncurrentxxxxxxFSP16OtherliabilitiesxxxxxxFSP11TotalliabilitiesxxxxxxCommitmentsandcontingentliabilitiesFSP23RedeemablepreferredstockClassD-subjecttoredemption($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)xxxxxxFSP5Stockholders'equityNon-redeemablepreferredstockClassC($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)xxxxxxFSP5Commonstock-ClassA($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)xxxxxxFSP5Treasurystock,atcos(xxxandxxxsharesheld)(xxx)(xxx)FSP5Additionalpaid-incapitalxxxxxxFSP5AccumulatesothercomprehensiveincomexxxxxxFSP4RetainedearningsxxxxxxFSP5Totalstockholders'equityattributabletoFSPCorpstockholdersxxxxxxNoncontrollinginterestsinconsolidatedsubsidiariesxxxxxxFSP5/FSP18Totalstockholders'equityxxxxxxTotalliabilities,redeemablepreferredstock,andequity$xxx$xxxFSPCorpConsolidatedStatementsofOperationsFortheyearsendedDecember31,20X6,20X5,and20X420X620X520X4FSPchapterorsectionreferenceinmillions$,exceptpersharedatainmillions$,exceptpersharedatainmillions$,exceptpersharedataNetsales$xxx$xxx$xxx3.5Costofsales(xxx)(xxx)(xxx)3.6Grossprofitxxxxxxxxx3.7.3Otheroperatingexpensesxxxxxxxxx3.7Seling,general,&administrativeexpenses(xxx)(xxx)(xxx)3.7Provisionfordoubtfulaccountsandnotes(xxx)(xxx)(xxx)3.7.2Depreciationexpense(xxx)(xxx)(xxx)3.7.3Impairmentloss——（xxx)——3.7.4Restructuringexpense(xxx)(xxx)——3.7.6Othergeneralexpenses(xxx)(xxx)(xxx)3.7.10Non-operatingincomexxxxxxxxx3.8Interestandamortizationofdebtdiscountandexpense(xxx)(xxx)(xxx)FSP12Non-operatingexpenses(xxx)(xxx)(xxx)3.8Income(loss)fromcontinuingoperationsbeforeincometaxexpensexxxxxxxxx3.9.1/3.9.2Incometaxexpense(xxx)(xxx)(xxx)FSP16EquityinearningsofunconsolidatedentitiesxxxxxxxxxFSP10Income(loss)fromcontinuingoperationsxxxxxx(xxx)3.9.4Discontinuedoperations——xxx——FSP27Income(loss)beforecunmulativeeffectsofchangesinaccountingpriciplesxxxxxx(xxx)3.9.6Cumulativeeffrctsofchangesinaccountingprinciples——xxx——3.9.7/FSP30Netincome(loss)xxxxxx(xxx)3.9.8Less:Netincome(loss)attributabletononcontrollinginterestsxxx(xxx)(xxx)3.9.9/.FSP18Netincome(loss)attributabletoparent$xxx$(xxx)$(xxx)FSP18Netincome(loss)attributabletoentitypercommonshare——basic3.9.10/FSP7Continuingoperationsx.xxx.xxx.xxFSP7/3.9.10DiscontinuedoperationsN/Ax.xxN/AFSP7Netincome(loss)x.xxx.xxx.xx3.9.10/FSP7Netincome(loss)attributabletoentitypercomonshare-diluted3.9.10/FSP7Continuingoperationsx.xxx.xxx.xxFSP7/3.9.10DiscontinuedoperationsN/Ax.xxN/AFSP7Netincome(loss)x.xxx.xxx.xx3.9.10/FSP7a.SampleconsolidatedsinglestatementofcomprehensiveincomeFSPCorpConsolidatedStatementsofComprehensiveIncomeYearsendedDecember31,20X6Inmillions$,exceptpersharedataRevenues$1,400Costofgoodssold(500)Selling,generalandadministrative(20)Gainonsaleofsecurities340Incomebeforetax1,220Incometaxexpense(320)Equityinearningsofunconsolidatedinvestee100Netincome$1,000Less:netincomeattributabletothenoncontrolinginterest(100)Netincomeattributableto