|
介绍的基础(Policies) |
3 Months Ended |
|---|---|
|
Sep. 30, 2012 |
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| 组织，巩固和财务报表介绍[摘要] | |
| 介绍的基础 |
介绍的基础.
根据美国证券交易委员会（“SEC”）的规则和规定，KLA-Tencor Corporation（“KLA-Tencor”或“公司”）编写了澄清的综合财务报表。beplay官网ued通常包含在美利坚合众国普遍接受的根据会计原则编制的财务报表中的某些信息和脚注披露已根据此类规则和规定缩小或省略。在管理层看来，未经审核的临时财务报表反映了财务状况的公平声明所需的所有调整（仅由正常，经常调整），所指出的期间的运营结果和现金流量。然而，这些财务报表和票据应与本公司的年度报告中的第8项，“财务报表和补充数据”一并介绍，该财政年度结束于“财政年度”beplay官网ued
2012年6月30日
, filed with the SEC on
2012年8月6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.
The results of operations for the
三
months ended
September 30, 2012
are not necessarily indicative of the results that may be expected for any other interim period or for the full fiscal year ending
2013年6月30日
.
对前一年的浓缩合并资产负债表和符合本年度介绍的票据进行了某些重新分类。重新分类对运营或现金流量的浓缩综合陈述没有影响。
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| 管理估计数 |
管理估计数.
根据美利坚合众国普遍接受的综合性综合财务报表的准备要求管理层，以便在澄清的综合财务报表和报告金额的日期和报告金额的报告中提出影响报告的资产和负债的估计和假设报告期内的收入和费用。实际结果可能与这些估计有所不同。
|
| Standard Warranty |
KLA-Tencor provides standard warranty coverage on its systems for
40小时
per week for
12
几个月，提供在保修期间修复系统所需的劳动和部件。该公司占beplay官网ued收入承认收入收费的估计保修费用。估计的保修费用是基于历史产品绩效和现场费用。利用实际服务记录，该公司计算平均服务时间和零件费用每个系统，并应用实际的劳动beplay官网ued力和开销率，以确定估计的保修费用。该公司季beplay官网ued度更新这些估计费用。实际的产品性能和/或现场费用简档可能不同，并且在这些情况下，公司相应地调整其保修应计数。beplay官网ued
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| Recent Accounting Pronouncements |
Recent Accounting Pronouncements.
In September 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update 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. The amendment becomes effective for annual and interim goodwill impairment tests performed for the Company's fiscal year ending June 30, 2013, and early adoption is permitted. 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).
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) became effective for the Company's interim period ended September 30, 2012. The amendment did not have an impact on the Company's financial position, results of operations or cash flows as it is disclosure-only in nature.
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