英语翻译For example,management makes judgements in determining w

英语翻译
For example,management makes judgements in determining whether,in substance,particular sales of goods are financing arrangements and therefore do not give rise to revenue; and whether the substance of the relationship between the entity and a special purpose entity indicates that the entity controls the special purpose entity.

比如,管理人员由【特定动产的销售在资产上是否是融资,和这个实体与特定目标实体的资产关系表明这个实体控制了特定目标实体】作出判断,并不上调纳税.
好专业的英语句子,只能翻译成这样了

感谢回答