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.
任何时候，对所有现金和银行余额必须有高标准的控制。
The highest standards of control must be maintained over all cash and bank balances at all times.
各国财长未能如美国所希望的那样，就经常项目余额的具体标准达成一致，只是同意按照“指示性准则”来衡量各国的遵守情况，而这个准则也未能明确界定。
Unable to converge on a precise metric, as the U. S. wanted, ministers agreed only to measure compliance by 'indicative guidelines, ' which they failed to define. The U.
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