i think what the visa officer wants to see is the 1st year's fee in cash in your checking/saving account, and the 2nd year's fee in the form of fixed deposits, assets, pf (401k), real estate, stocks and others.
Usually people borrow money from friends and family a few months before the visa interview and put it in their account, so that they can show a hefty bank balance for a longer duration. Nobody has $100k in their bank account.
I know this cos my husband got rejected for finances first time, but got lucky second time. He did msee, so $40k bank balance was good enough for him.
Hope that helps.