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演示的基础 |
6个月结束 |
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Dec. 31, 2011 |
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| BASIS OF PRESENTATION [Abstract] | |
| 演示的基础 |
BASIS OF PRESENTATION
演示的基础。
The condensed consolidated financial statements have been prepared by KLA-Tencor Corporation (“KLA-Tencor” or the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the unaudited interim financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair statement of the financial position, results of operations and cash flows for the periods indicated. These financial statements and notes, however, should be read in conjunction with Item 8, “Financial Statements and Supplementary Data” included in the Company’s Annual Report on Form 10-K for the fiscal year ended
2011年6月30日
，向SEC提起
2011年8月5日
。
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
six
months ended
December 31, 2011
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
2012年6月30日
。
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.
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.
Revenue Recognition.
KLA-Tencor recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. The Company typically recognizes revenue for system sales upon acceptance by the customer that the system has been installed and is operating according to predetermined specifications. Under certain circumstances, however, the Company recognizes revenue upon shipment, prior to acceptance by the customer. The portion of revenue associated with installation is deferred based on relative selling price and recognized upon completion of the installation. Spare parts revenue is recognized when the product has been shipped, risk of loss has passed to the customer and collectability is reasonably assured. Service and maintenance contract revenue is recognized ratably over the term of the maintenance contract. Revenue from services performed in the absence of a contract, such as consulting and training revenue, is recognized when the related services are performed and collectability is reasonably assured. The Company's arrangements generally do not include any provisions for cancellation, termination or refunds that would significantly impact recognized revenue.
如果在一beplay官网ued个报告期内未交付和接受销售安排的某些元素的情况下，公司还允许多个元素收入安排。在这种情况下，公司为每个未传递元素的相beplay官网ued对公允价值辩护，直到将该元素交付给客户为止。要被视为一个单独的元素，所讨论的产品或服务必须代表一个单独的会计单位，这意味着该产品或服务必须符合以下标准：（a）交付的项目对客户有价值独立的基础；（b）如果该安排包括一般的收益权，相对于未交付的项目的交付或性能，则认为可能是可能的，并且在公司的控制中很有可能。beplay官网ued如果该安排不符合上述所有标准，则延期销售合同的全部金额，直到客户接受所有要素为止。
In many instances, products are sold in stand-alone arrangements. Services are sold separately through renewals of annual maintenance contracts. As a result, for substantially all of the arrangements with multiple deliverables pertaining to products and services, the Company uses vendor-specific objective evidence ("VSOE") or third-party evidence ("TPE") to allocate the selling price to each deliverable. The Company determines TPE based on historical prices charged for products and services when sold on a stand-alone basis.
When the Company is unable to establish relative selling price using VSOE or TPE, the Company uses estimated selling price ("ESP") in its allocation of arrangement consideration. The objective of ESP is to determine the price at which the Company would transact a sale if the product or service were to be sold on a stand-alone basis. ESP could potentially be used for new or customized products.
该公司定beplay官网ued期审查相对销售价格，并维持对这些估计的建立和更新的内部控制。
最近的会计声明。
2011年12月，国际会计标准委员会（“ IASB”）和财务会计标准委员会（“ FASB”）发布了共同的披露要求，旨在提高根据美国公认的会计原则准备的财务报表之间的可比性（“美国GAAP”和根据国际财务报告标准（“ IFRS”）准备的。IFRS是IASB发布的一系列全面的会计标准
。
该要求与拥有金融工具和衍生工具的公司有关，这些公司要么在资产负债表中抵消（以净为基础），要么受到可执行的主净额安排或类似安排的约束。该要求不会更改现有的抵消资格标准或符合符合资格标准的工具的允许资产负债表。但是，一旦此披露要求有效，公司还将要求公司披露有关已抵消和相关安排的金融工具和衍生工具的信息相关资产和负债的抵消。披露要求在截至2014年6月30日的公司第一季度的第一季度的回顾性有效。公司不希望该要求对其财务状况，经营成果或现金流有影响beplay官网ued自然。
2011年9月,财务会计准则委员会修改了指导through the issuance of a revised accounting standard intended to simplify testing goodwill for impairment. The amendments allow an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. An entity will no longer be required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that the fair value of the reporting unit is less than its carrying amount. Prior to the amendment, entities were required to test goodwill for impairment, on at least an annual basis, by first comparing the fair value of a reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit is calculated as being less than its carrying amount, then the second step of the quantitative test is to be performed to measure the amount of impairment loss, if any. The amendment becomes effective for annual and interim goodwill impairment tests performed for the Company's fiscal year ending June 30, 2013. Early adoption is permitted, and the Company elected to early adopt this accounting guidance at the beginning of the three months ended December 31, 2011 (see Note 5, “Goodwill and Purchased Intangible Assets,” for a detailed description).
2011年6月，FASB修改了有关综合收入的指导。根据修订后的指导，一个实体可以选择在连续陈述或连续两次财务报表中呈现全面收入。一项陈述必须介绍净收入和总净收入的组成部分，其他综合收入的组成部分和其他综合收入的组成部分以及综合收入的总收入。在两讲方法中，一个实体必须在第一个声明中呈现净收入和总净收入的组成部分。该声明必须紧随其后的是财务报表，该声明呈现其他综合收入的组成部分，其他综合收入的总和以及综合收入的总数。该实体还必须在其财务报表面对其重新分类调整的情况下对从其他综合收入重新分类为净收入的项目的重新分类调整，其中净收入的组成部分和其他综合收入的组成部分。根据允许呈现其他综合收入的组成部分作为股东权益变更陈述的一部分，该期权已被取消。2011年12月，FASB进一步修改了其指导，以推迟与重新分类调整相关的变更，这是由于利益相关者提出的担忧，即准备好的准备者很难对准备者进行新的演讲要求，并为财务报表增添不必要的复杂性。在2013年6月30日的公司第一季度的第一季度，修正案（关于上述重新分类调整的介绍除了呈现重新分类调整的部分外，该修正案已无限期地延期）生效。允许提前采用。beplay官网ued该修正案将影响财务报表的呈现，但不会影响公司的财务状况，经营成果或现金流。beplay官网ued
In May 2011, the FASB amended its guidance
to converge fair value measurement and disclosure guidance about fair value measurement under U.S. GAAP with IFRS. The amendment changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend for the amendment to result in a change in the application of the requirements in the current authoritative guidance. The amendment becomes effective prospectively for the Company's interim reporting period ending March 31, 2012. Early application is not permitted. The Company does not expect the amendment to have a material impact on its financial position, results of operations or cash flows.
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