Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. Compared with the Internet boom that preceded the information age, the blockchain era is almost as hot as it was in 1998, and the cryptocurrency world is inviting mainstream participation. The income or loss of equity investment in an enterprise refers to the balance of the income of the enterprise due to the withdrawal, transfer or liquidation of the equity investment. The income from the transfer of equity investment shall be incorporated into the taxable income of the enterprise and shall pay the enterprise income tax according to law.