1. When inflows are equal to outflows, the budget is balanced. - Сбалансированный. 2. Financial accounting is a specialized branch of accounting that keeps track of a company\'s financial transactions. - Специализированная. 3. An international bank account is an account opened outside of the country of residence of the account holder. - Открытый. 4. A loan is money lent to a borrower that must be repaid with interest. - Одолженные. 5. Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. - Необходимы.