B2C companies look particularly vulnerable with 19 per cent of them now worth little more than the cash on their balance sheets.

面向消费者的网络直销公司看上去尤为脆弱，它们其中有19%的公司价值现在不比其资产负债表上的现金额多多少。

《柯林斯英汉双解大词典》

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Banks are scrambling to shrink their balance sheets.

银行正一窝蜂地缩减其资产负债表规模。

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But we are past that point, and corporate balance sheets are flush with cash.

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Lemieux, who quit school in Montreal after the tenth grade, never learned how to read balance sheets.

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In bad times, she says, the rule sends balance sheets into an overly steep decline.

NPR: Firms Blame Financial Woes On Accounting Rule