1.The banks are commercial enterprises and like many other businesses are organized as companies which are owned by shareholders¹.银行是商业企业，它的组织结构和其它企业一样，是由股东共同拥有的公司型组织。

(1)The banks are commercial enterprises银行是商业企业。

  commercial a.having profit as a chief aim以获利为目的的

(2)(and) the banks like many other businesses (are organized as…)和其它企业类似的银行……

  …like many other businesses是介词短语，做后置定语，修饰前面的the banks。

like prep.possessing the characteristics of; resembling closely; similar to相似，类似：具有…的特点；相象；相似

(3)…are organized as companies（银行的）组织结构和公司的（组织结构）相同

  as companies是介词短语，做状语，修饰谓语动词are organized。

  as prep.in a manner similar to; the same as以相似的方式；如同

2.These accounts are of two main kinds: current accounts on which customers can draw cheques but receive no interest, and deposit and savings² accounts on which the banks pay interest for the use of the money.这些账户主要有两种：一种是活期存款，客户可以对其开出支票，但没有利息，另一种是储蓄存款账户，银行使用账上的资金要支付利息。

(1)(current accounts) on which customers can draw cheques but receive no interest为定语从句，修饰前面的current account。

  draw cheques on (current account)对活期账户开支票（取款）

  draw vt.to use (a check, for example) when paying开支票

  account n.a formal banking³, brokerage, or business relationship established to provide for regular services, dealings, and other financial transactions账户：为提供定期的服务，交易，和其他金融活动而建立的正式银行业务，经纪业或商业关系

(2)(deposit and savings accounts) on which the banks pay interest for the use of the money为定语从句，修饰前面的deposit and savings account。

   pay interest on (deposit and savings account) for the use of the money使用（储蓄存款账户上的）资金要支付利息

3.But while notes and coins are a practical way of carrying out some small transactions, cash payments are a cumbersome⁴, costly⁵ and, unfortunately, sometimes a dangerous method of settling most payments, especially if the money has to be sent any distance.然而，虽然在进行小笔交易时一般都用现钞、硬币支付，但是对大多数结算来说，用现金支付既不方便、费用又高，有时甚至还有风险，这风险尤其存在于异地寄送现金。

(1)a practical way一种（进行小笔交易）的实用方法

manifested in or involving practice可实现的，实用的

(2)(of) carrying out some small transactions为动名词短语，做介词of的宾语。

(3)a cumbersome, costly and, unfortunately, sometimes a dangerous (method)一种棘手的、费用高的，不幸的是，有时是危险的（方法）

  cumbersome, costly, dangerous都是形容词，修饰method。

  cumbersome a.troublesome or onerous⁶棘手的，麻烦的

  costly a.entailing⁷ loss损失惨重的

  unfortunately adv.“不幸的是”，在句中作状语。

(4)(of) settling most payments是动名词短语，做介词of的宾语。

  settle v.to pay (a debt)还（债），支付（债务）

(5)(at) any distance“相距，相隔”，引伸为“异地”。

4.It is more convenient, safer and more efficient to settle payments either by cheques drawn⁸ on a bank account, or through the banks’ credit transfer.结算支付既可以用开立支票从其银行户头付账的方式，也可以通过银行贷方划拨，这样做更方便、更安全，而且效率更高。

(1)It is more convenient, safer and more efficient to settle payments句中的It为形式主语，真正的主语是动词不定式短语to settle payments…。

(2)by cheques, through the banks’ credit transfer两个介词短语做状语，修饰动词settle。

(3)(cheques) drawn on a bank account过去分词短语，做后置定语，修饰前面的cheques。

  draw (cheques) on…对……开支票