去年，当贷方拒绝为支撑这些工具的短期票据再融资时，银行不得不把这些资产记入资产负债表，从而改变他们的资本比率。

When lenders last year refused to refinance the short-term paper that funded the vehicles, Banks had to take the assets onto their balance sheets, straining their capital ratios.

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正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。

Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.

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流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。

Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.

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