无论你是否准备继续持有比特币，每年年底市场对比特币的估值及损益报告也可以作为一种参考。

Essentially, that would valuing and reporting gain or loss at the end of each year even if you continue to hold it.

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责权发生制会计 一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。

Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.

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在上一周我们讨论了对收入费用账目作出报告的损益表。

Last week we talked about the Profit and Loss statement which is a report of the revenue and expense accounts.

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