根据最新提交给美国证券交易委员会（SEC）的文件显示，截至2026年3月31日，Strategy公司所持比特币的账面成本基础已显著高于其比特币持仓的公允价值。这一财务指标反映出，该公司比特币投资的当前市场价值低于其初始入账成本，可能受到近期加密货币市场波动的影响。文件进一步凸显了数字资产会计处理中成本与市价差异的重要性，为投资者评估企业加密资产持仓风险提供了关键参考。
根据最新提交给美国证券交易委员会（SEC）的文件显示，截至2026年3月31日，Strategy公司所持比特币的账面成本基础已显著高于其比特币持仓的公允价值。这一财务指标反映出，该公司比特币投资的当前市场价值低于其初始入账成本，可能受到近期加密货币市场波动的影响。文件进一步凸显了数字资产会计处理中成本与市价差异的重要性，为投资者评估企业加密资产持仓风险提供了关键参考。
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