在會計規則變化和川普儲備計劃的推動下，比特幣價格達到 10.5 萬美元以上的新里程碑

美國財務會計準則委員會（FASB）推出了突破性的更新，直接影響公司報告比特幣和其他符合條件的加密貨幣的方式。

The price of Bitcoin hit a new milestone on Monday, surging above $105,000 as recent changes in accounting rules and the possibility of a strategic Bitcoin reserve have fueled a new wave of institutional interest in the cryptocurrency.

由於最近會計規則的變化以及比特幣戰略儲備的可能性，比特幣的價格週一創下了新的里程碑，飆升至 105,000 美元以上，引發了機構對加密貨幣的新一波興趣。

Bitcoin’s price rose as high as $105,142 before settling at $104,609, according to CoinDesk data. The world’s largest cryptocurrency last hit the $100,000 mark on Nov. 2.

根據 CoinDesk 的數據，比特幣的價格一度上漲至 105,142 美元，然後收在 104,609 美元。全球最大的加密貨幣最後一次觸及 10 萬美元大關是在 11 月 2 日。

Bitcoin’s recent surge comes amid several key developments that have put the cryptocurrency in the spotlight. Last week, the U.S. Financial Accounting Standards Board introduced a groundbreaking update that directly impacts how companies report Bitcoin and other eligible cryptocurrencies.

比特幣最近的飆升是在幾個關鍵發展的背景下發生的，這些發展使加密貨幣成為人們關注的焦點。上週，美國財務會計準則委員會推出了一項突破性的更新，直接影響公司報告比特幣和其他符合條件的加密貨幣的方式。

Under the new regulations, businesses can now value their Bitcoin holdings at current market prices, a move expected to improve financial reporting accuracy and transparency. The change, which will be fully implemented in 2025, is likely to push companies to view Bitcoin as a viable reserve asset.

根據新規定，企業現在可以以當前市場價格對其持有的比特幣進行估值，此舉預計將提高財務報告的準確性和透明度。這項變更將於 2025 年全面實施，可能會促使企業將比特幣視為可行的儲備資產。

Previously, companies had to record Bitcoin at its purchase price, meaning if the value increased, they could not reflect the gain in their financial statements. Instead, only losses were reported when the price dropped. This led to a distorted view of a company’s true financial health, especially for firms holding significant amounts of Bitcoin.

此前，公司必須以其購買價格記錄比特幣，這意味著如果價值增加，他們無法在財務報表中反映收益。相反，當價格下跌時，只報告了損失。這導致了對公司真實財務健康狀況的扭曲看法，特別是對於持有大量比特幣的公司。

However, the new rules allow Bitcoin and other fungible cryptocurrencies to be reported at their fair market value. This change means businesses can now reflect both gains and losses from their Bitcoin holdings, offering a more accurate snapshot of their financial standing.

然而，新規則允許比特幣和其他可替代加密貨幣以其公平市場價值進行報告。這項變更意味著企業現在可以反映其持有的比特幣的收益和損失，從而更準確地了解其財務狀況。

For companies like MicroStrategy and Tesla, which have large Bitcoin reserves, this shift could make it easier for investors, creditors, and stakeholders to assess their financial stability and risk.

對於像 MicroStrategy 和 Tesla 這樣擁有大量比特幣儲備的公司來說，這種轉變可以讓投資者、債權人和利害關係人更容易評估其財務穩定性和風險。

The new rules are designed to apply to fungible crypto assets that meet certain criteria, which excludes assets like NFTs or wrapped tokens. This means businesses will now be able to better align their crypto reporting with traditional accounting practices, improving both clarity and transparency.

新規則旨在適用於滿足特定標準的可替代加密資產，其中不包括 NFT 或包裝代幣等資產。這意味著企業現在將能夠更好地將其加密貨幣報告與傳統會計實務保持一致，從而提高清晰度和透明度。

For companies already holding Bitcoin as a reserve asset, such as MicroStrategy, this change marks a significant improvement. With the ability to adjust Bitcoin’s value in real-time, companies can better navigate Bitcoin’s price fluctuations and ensure their financial statements are up-to-date.

對於 MicroStrategy 等已經持有比特幣作為儲備資產的公司來說，這項變更標誌著一個重大改進。憑藉即時調整比特幣價值的能力，公司可以更好地應對比特幣的價格波動並確保其財務報表是最新的。

Adding to the excitement around Bitcoin is the speculation surrounding former President Donald Trump’s proposal to establish a Strategic Bitcoin Reserve. This plan, which may be enacted through an executive order in Trump’s first days in office, could mirror the United States’ strategic oil reserves but focus on Bitcoin instead.

圍繞前總統唐納德·川普建立戰略比特幣儲備的提議的猜測讓人們對比特幣更加興奮。該計劃可能會在川普上任的第一天透過行政命令實施，可能會反映美國的戰略石油儲備，但重點關注比特幣。

If realized, this plan could have profound implications for Bitcoin’s place in the global financial system, further solidifying its role as a reserve asset.

如果實現，該計劃可能會對比特幣在全球金融體系中的地位產生深遠影響，進一步鞏固其作為儲備資產的作用。

Bitcoin’s recent price surge, hitting a high of $105,142 before settling at $104,609, highlights the growing optimism around the cryptocurrency. The new FASB rules, combined with the possibility of a government-backed Bitcoin reserve, have created a perfect storm of institutional interest.

比特幣近期價格飆升，觸及 105,142 美元高點，隨後收於 104,609 美元，凸顯了人們對加密貨幣日益增長的樂觀情緒。新的 FASB 規則，加上政府支持的比特幣儲備的可能性，引發了一場機構利益的完美風暴。

Bitcoin has risen 55% since the election, accompanied by a staggering $62 billion in trading volume. As Bitcoin continues to gain traction among institutions, the broader market is taking notice.

自大選以來，比特幣已上漲 55%，交易量達到驚人的 620 億美元。隨著比特幣繼續受到機構的關注，更廣泛的市場正在引起關注。

This momentum is not just a win for companies; it’s a win for the entire cryptocurrency industry. The growing institutional interest and potential for greater government involvement make Bitcoin’s future more promising than ever.

這種勢頭不僅是企業的勝利，也是企業的勝利。這是整個加密貨幣產業的勝利。不斷增長的機構興趣和政府更多參與的潛力使比特幣的未來比以往任何時候都更加充滿希望。

What’s Next for Bitcoin?

比特幣的下一步是什麼？

With these changes in both accounting and governance, Bitcoin’s role in the financial ecosystem is poised for major growth. As more companies adopt Bitcoin as a reserve asset, and as the possibility of a Bitcoin reserve by the U.S. government takes shape, Bitcoin’s standing as a dominant financial asset is becoming increasingly clear.

隨著會計和治理方面的這些變化，比特幣在金融生態系統中的作用有望大幅成長。隨著越來越多的公司採用比特幣作為儲備資產，以及美國政府設立比特幣儲備的可能性逐漸形成，比特幣作為主導金融資產的地位變得越來越明顯。

Investors and businesses alike are now taking a more serious look at Bitcoin, and this could just be the beginning of a long-term shift towards greater cryptocurrency adoption in traditional finance.

投資者和企業現在都更認真地關注比特幣，這可能只是傳統金融中更多採用加密貨幣的長期轉變的開始。

As Bitcoin continues to break records and attract more institutional attention, the impact of these regulatory changes and Trump’s proposed reserve could shape the future of cryptocurrency and traditional finance for years to come.

隨著比特幣不斷打破記錄並吸引更多機構關注，這些監管變化和川普提議的儲備金的影響可能會在未來幾年塑造加密貨幣和傳統金融的未來。