Английский язык. Бочкарева Т.С - 8 стр.

     money in vaults                         - деньги в хранилище
     fixed assets                            - недвижимость
     payable                                 - подлежащий оплате
     return on investments                   - прибыль на инвестиции
     to lend                                 - давать взаймы
     salary                                   - жалованье, оклад
     benefit                                 - пенсия, пособия
     statutory requirements                  - требования, установленные законом
     to run business                         - вести дело
     safety                                   - надежность
     liquidity                                - ликвидность
     to owe                                   - быть должным, задолжать
     item                                     - статья

      Banks necessarily use sophisticated accounting systems to record as clearly as
possible what the financial situation of the bank is. Normally such a system is based on
the principle of the double entry, which means that each transaction is entered twice, as a
credit in one account and as a debit in another account. If we deposit &100 with a bank,
for example, the bank enters a debit for the receiver and a credit for the giver. The
former represents an asset to the bank, since it is a sum of money at the bank's disposal,
as well as a liability, since it will one day have to be repaid.
      The balance sheet of a bank gives us a view of its financial situation at one point in
time, usually 31 December of a particular year. But we do not know what has happened
between two balance sheets. This information is provided by the profit and loss account
for the period in question. Neither statement is exactly uniform from bank to bank, but
both contain certain essential features.
     The largest asset of a bank is normally its total portfolio of loans. Deposits usually
constitute the largest liability. Balance sheets usually include the following items listed
as assets:
     - Cash on hand and due from banks-money in vaults, balances with other banks,
cheques in process of collection.
     - Investments - bonds, shares, etc.
     - Loans - to companies, the general public, etc.
     - Fixed assets - buildings, equipment, etc.
     Items listed in the balance sheet as liabilities are:
     - Deposits - all money owed to depositors.
     - Taxes payable - national and local.
     - Dividends payable - decided on, but not yet paid.

     The profit and loss account records the income of a bank, and here, typically, the
items in order of size are:

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