由于商业银行的活动对经济行为有着如此深 远和广泛的影响，以至于人们常常忘记了银 行职员们的商人身份，而把他们误认为是公 务员。这种误解是不能像其它的那样被接受 的。银行家们所感兴趣的是怎样为他们的股 东赢得受益而获取生存，并且像其他的商人 一样，银行家们的活动通常可以分为两大类: 赚钱和花钱。在较高层的金融界，习惯地把 这有点不怎么样的说法披上外衣而称作资金 的来源与用途。
Source: federal reserve bulletin, April 1978 ,P.a16.Figures partly estimated.
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表 10-1 美国商业银行主要资产、负债和资本一览表 （1978年3月20日） 单位 :10 亿美元 资产 现金资产131.4 投资 （美国）国库券97.6 其他债券159.2 贷款677.2 其他68.90 资产总额1134.6 负债和固定资产活期存款 银行间34.6 政府4.8 其他279.4 定期存款 银行间9.1 政府561.5 借款107.3 固定资产账户83.2 其他51.7 负债和固定资产总额1134.6。
基本内容
A full explanation of what is meant by the sources and uses of funds in a formal accounting sense would take us too far afield for our limited purposes here. But the general idea can be readily under-stood by performing the following imaginary experiment: think of a bank as a business with a certain amount of cash in its vaults. Now mentally list all of 【1】键入所需内容 the bank’s other balance-sheet items, and in each case ask yourself if an increase in the item would increase or 【2】 decrease the bank’s vault case. If an increase in the item would increase the bank’s cash ,then the item is a source of funds to the bank; if an increase in the item would decrease the bank’s cash ,then it is a use of bank funds. For example, an increase in the bank’s edposits is a source since a deposit of funds increases the bank’s cash, and an increase in the bank’s loans is a use since lending draws down the bank’s cash.
