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演示基础（政策） |
9 Months Ended |
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Mar. 31, 2012 |
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| BASIS OF PRESENTATION [Abstract] | |
| Basis of Presentation |
Basis of Presentation.
根据美国证券交易委员会（“ SEC”）的规则和法规，KLA-Tencor Corporation（“ KLA-Tencor”或“ Company”）制定了冷凝的合并财务报表。beplay官网ued根据美国普遍接受的会计原则，根据此类规则和法规对根据美国普遍接受的会计原则准备的财务报表中通常包含的某些信息和脚注披露。管理层认为，未经审核的临时财务报表反映了对财务状况的公平陈述，经营成果和现金流的所有调整（仅由正常的，经常性的调整组成）。但是，这些财务报表和注释应与第8项“财务报表和补充数据”一起阅读beplay官网ued
June 30, 2011
，向SEC提起
August 5, 2011
。
The condensed consolidated financial statements include the accounts of KLA-Tencor and its majority-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
这三者的操作结果和
九
months ended
March 31, 2012
不一定指示任何其他临时期或整个财政年度可能预期的结果
June 30, 2012
。
Certain reclassifications have been made to the prior year’s Condensed Consolidated Balance Sheet and notes to conform to the current year presentation. The reclassifications had no effect on the Condensed Consolidated Statements of Operations or Cash Flows.
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| Management Estimates |
Management Estimates.
The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
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| 标准保修 |
KLA-Tencor provides standard warranty coverage on its systems for
40
hours per week for
十二
months, providing labor and parts necessary to repair the systems during the warranty period. The Company accounts for the estimated warranty cost as a charge to costs of revenues when revenue is recognized. The estimated warranty cost is based on historical product performance and field expenses. Utilizing actual service records, the Company calculates the average service hours and parts expense per system and applies the actual labor and overhead rates to determine the estimated warranty charge. The Company updates these estimated charges on a quarterly basis. The actual product performance and/or field expense profiles may differ, and in those cases the Company adjusts its warranty accruals accordingly.
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| Recent Accounting Pronouncements |
Recent Accounting Pronouncements.
2011年12月,Financial Accounting Standards Board (“FASB”) issued an accounting standard update requiring enhanced disclosure about certain financial instruments and derivative instruments that are offset in the balance sheet or subject to an enforceable master netting arrangement or similar agreement. The disclosure requirement becomes effective retrospectively in the first quarter of the Company's fiscal year ending June 30, 2014. The Company does not expect that the requirement will have an impact on its financial position, results of operations or cash flows as it is disclosure-only in nature.
2011年9月，FASB发布了一项会计标准更新，旨在简化测试善意的损害。这些修正案允许实体首先评估定性因素，以确定是否有必要执行两步定量的商誉损害测试。除非实体根据定性评估确定报告单位的公允价值，否则将不再需要一个实体来计算报告单位的公允价值，即报告单位的公允价值少于其携带金额。该修正案对于截至2013年6月30日的公司财政年度进行的年度和临时商誉障碍测试有效，并允许提早采用。beplay官网ued截至20beplay官网ued11年12月31日的三个月开始，该公司选择提早通过此会计指南（有关详细说明，请参见注释5，请参阅注释5，“商誉和购买无形资产”）。
In June 2011, the FASB issued an accounting standard update requiring an increase in the prominence of items reported in other comprehensive income. The amendment eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders' equity and requires that the total of comprehensive income, the components of net income, and the components of other comprehensive income be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements. The amendment also required presentation of adjustments for items that are reclassified from other comprehensive income in the statement where the components of net income and the components of other comprehensive income are presented, which was indefinitely deferred by the FASB in December 2011. The amendment (other than the portion regarding the presentation of reclassification adjustments which, as noted above, has been deferred indefinitely) becomes effective during the first quarter of the Company's fiscal year ending June 30, 2013. Early adoption is permitted. The amendment will impact the presentation of the financial statements but will not have an impact on the Company's financial position, results of operations or cash flows.
2011年5月，FASB发布了会计标准更新，提供指南
on achieving a consistent definition of and common requirements for measurement of fair value between U.S. GAAP and International Financial Reporting Standards (“IFRS”). This amendment was effective prospectively for the Company's interim reporting period ended March 31, 2012. Early application is not permitted. The amendment did not have an impact on the Company's financial position, results of operations or cash flows.
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