美国联邦储备委员会(Federal Reserve)的数据显示，第一季度的循环贷款余额较上年同期增长了6.7%。
Federal Reserve data say revolving credit outstanding — which tracks credit-card balances — increased 6.7% in the first quarter, compared with the year-earlier period.
这也是许多信用卡，他们拥有和循环信用帐户证明上涨帐户余额接近规定的上限。
It is also the many credit CARDS they possess and revolving credit accounts with proof of rising account balances that come close to the limit prescribed.
在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
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