财务报表模板(UsGaap)(共20页).docx

精选优质文档-----倾情为你奉上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)。