It's right up Tesla boss Elon Musk Ali is a wink tow, anti establishment types who love the idea of a digital currency that's beyond the reach of any government.

就在特斯拉老闆埃隆-馬斯克阿里是一個眨眼拖，反建制的類型，他們喜歡數字貨幣的想法，這是任何政府都無法企及的。

The news pushed up the value of Bitcoin to a new record now approaching $50 and it further boosted the market capitalization of Tesla, which is already at more than $800 billion worth more than the next 10 or so car manufacturers combined.

這一消息將比特幣的價值推高到了現在接近50美元的新紀錄，而且它還進一步提升了特斯拉的市值，特斯拉的市值已經超過8000億美元，比未來10多家汽車製造商的總和還要多。

It raises a geeky but important question to today's accounting rules.

這給今天的會計規則提出了一個怪胎但很重要的問題。

Mean Musk's company won't mark up this week's game or any subsequent uplift in the value of its Bitcoin holdings.

意思是說馬斯克的公司不會對本週的比賽或其持有的比特幣價值的任何後續升值進行標記。

The reported value on testers books can only go down.

測試人員賬面上的報告值只能往下走。

That's because the only place Cryptocurrencies fit into accounting at the moment is as what's called intangible assets.

這是因為目前加密貨幣唯一適合納入會計的地方就是作為所謂的無形資產。

That's usually a category for squishy things like brands and trademarks, and the rules only allow them to be written down in value, never up.

這通常是品牌和商標等擠壓性的東西的範疇，規則只允許寫下價值，絕不允許寫上。

But Bitcoin is a bit like virtual cash or a non government currency.

但比特幣有點像虛擬現金或非政府貨幣。

If you don't like those analogies, it's akin to a speculative investment.

如果你不喜歡這些比喻，那就類似於投機投資。

Some see it as a kind of hedge against inflation, a digital version of gold.

有人認為這是一種對沖通脹的措施，是數字版的黃金。

But the accounting doesn't get close to matching any of those things.

但核算與這些東西都不相匹配。

Corporate reports could become seriously misleading if crypto investments by companies catch on, the accounting will need a rethink.

如果企業的加密投資流行起來，企業報告可能會變得嚴重誤導，會計核算需要重新思考。