Analysis on judgments of auditors and analysts relating to contractual obligations

与合同义务有关的会计资料在财务报表上或在脚注中列报，是因为允许采用其他会计处理方法，而且对这些方法没有严格的会计规定。我们审查了将几个项目从财务报表的脚注移到财务报表上以正确计算财务风险的必要性，以及对合同产生的义务进行单一会计处理的必要性。

Accounting information relating to contractual obligations is presented on the financial statements or in the footnote because of permission of alternative accounting treatments and no strict rules for accounting for them. We examined the necessity for moving several items from footnote to on the financial statements to figure out financial risks correctly and also the necessity of single accounting treatment relating to obligations arising from contracts.