英语翻译
Forexample,managementmakesjudgementsindeterminingwhether,insubstance,particularsalesofgoodsarefinancingarrangementsandthereforedonotgiverisetorevenue;andwhetherthesubstanceoftherelationshipbetweentheentityandaspecialpurposeentityindicatesthattheentitycontrolsthespecialpurposeentity.