在会计规则变化和特朗普储备计划的推动下，比特币价格达到 10.5 万美元以上的新里程碑

美国财务会计准则委员会 (FASB) 推出了一项突破性的更新，直接影响公司报告比特币和其他符合条件的加密货币的方式。

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.

由于最近会计规则的变化以及比特币战略储备的可能性引发了机构对加密货币的新一波兴趣，周一比特币的价格达到了新的里程碑，飙升至 105,000 美元以上。

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.

根据 CoinDesk 的数据，比特币的价格一度上涨至 105,142 美元，然后收于 104,609 美元。全球最大的加密货币最后一次触及 10 万美元大关是在 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.

比特币最近的飙升是在几项关键发展的背景下发生的，这些发展使加密货币成为人们关注的焦点。上周，美国财务会计准则委员会推出了一项突破性的更新，直接影响公司报告比特币和其他符合条件的加密货币的方式。

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.

根据新规定，企业现在可以按当前市场价格对其持有的比特币进行估值，此举预计将提高财务报告的准确性和透明度。这一变化将于 2025 年全面实施，可能会促使企业将比特币视为可行的储备资产。

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，公司必须按其购买价格记录比特币，这意味着如果价值增加，他们无法在财务报表中反映收益。相反，当价格下跌时，只报告了损失。这导致了人们对公司真实财务状况的扭曲看法，尤其是对于持有大量比特币的公司而言。

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，新规则允许比特币和其他可替代加密货币以其公平市场价值进行报告。这一变化意味着企业现在可以反映其持有的比特币的收益和损失，从而更准确地了解其财务状况。

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.

对于像 MicroStrategy 和 Tesla 这样拥有大量比特币储备的公司来说，这种转变可以让投资者、债权人和利益相关者更容易评估其财务稳定性和风险。

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.

新规则旨在适用于满足特定标准的可替代加密资产，其中不包括 NFT 或包装代币等资产。这意味着企业现在将能够更好地将其加密货币报告与传统会计实践保持一致，从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.

对于 MicroStrategy 等已经持有比特币作为储备资产的公司来说，这一变化标志着一个重大改进。凭借实时调整比特币价值的能力，公司可以更好地应对比特币的价格波动并确保其财务报表是最新的。

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.

围绕前总统唐纳德·特朗普建立战略比特币储备的提议的猜测让人们对比特币更加兴奋。该计划可能会在特朗普上任的第一天通过行政命令实施，可能会反映美国的战略石油储备，但重点关注比特币。

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.

如果实现，该计划可能会对比特币在全球金融体系中的地位产生深远影响，进一步巩固其作为储备资产的作用。

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.

比特币近期价格飙升，触及 105,142 美元高点，随后收于 104,609 美元，凸显了人们对加密货币日益增长的乐观情绪。新的 FASB 规则，加上政府支持的比特币储备的可能性，引发了一场机构利益的完美风暴。

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.

自大选以来，比特币已上涨 55%，交易量达到惊人的 620 亿美元。随着比特币继续受到机构的关注，更广泛的市场正在引起关注。

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.

这种势头不仅是企业的胜利，也是企业的胜利。这是整个加密货币行业的胜利。不断增长的机构兴趣和政府更多参与的潜力使比特币的未来比以往任何时候都更加充满希望。

What’s Next for Bitcoin?

比特币的下一步是什么？

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.

随着会计和治理方面的这些变化，比特币在金融生态系统中的作用有望大幅增长。随着越来越多的公司采用比特币作为储备资产，以及美国政府设立比特币储备的可能性逐渐形成，比特币作为主导金融资产的地位正变得越来越明显。

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.

投资者和企业现在都在更加认真地关注比特币，这可能只是传统金融中更多采用加密货币的长期转变的开始。

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.

随着比特币不断打破记录并吸引更多机构关注，这些监管变化和特朗普提议的储备金的影响可能会在未来几年塑造加密货币和传统金融的未来。