Current ratio and interest coverage change, but the rate of decrease of assets and liabilities.

流动比率和利息覆盖率的变化，但减少的速度的资产和负债。

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This paper analyzed the effect of appreciation of RMB on Chinese commercial Banks 'assets and liabilities, international settlement, management of capital adequacy ratio, etc.

本文从银行资产和负债、国际结算、外汇资金、资本充足率管理等多角度具体分析了此次人民币升值给我国商业银行带来的影响。

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Naturally there are many other things to consider, like the nature of the assets and liabilities, whether the company is currently making profits or losses, and the ratio of its liabilities to its equity.

FORBES: The Importance of Book Value

Debt-service ratios are lower, and their liquidity ratio the ratio of short-term assets to liabilities is historically high.

ECONOMIST: On the brink of recession?

Leverage is the ratio of capital to liabilities (or to assets perhaps) but it is not, never has been and never will be any ratio of assets to umm, assets, as is being claimed here.

FORBES: Gordon Brown Should Demand an Apology From the Washington Post: He's Been Made to Look Like an Idiot