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英语翻译the entity is required to account for that transaction,o

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英语翻译
the entity is required to account for that transaction,or the components of that transaction,as a cash-settled share-based payment transaction if,and to the extent that,the entity has incurred a liability to settle in cash (or other assets),or as an equity-settled share-based payment transaction if,and to the extent that,no such liability has been incurred.
主要是加粗的地方该如何翻译才能让句子通常而又不失其意,不要过度的异译,
不要google翻译来复制。希望有专业英语水准的人来翻译
实体需要考虑交易或交易的成分,以现金结算的股份支付,并且在一定程度上,实体承担了中国科学院责任,或是一个以权益结算的股份支付交易的话和程度,没有这样的责任已经发生.