Your question is vague. If by "distance" you mean the diagonal length then on a 46" TV the diagonal length is 45.9". If you mean how far should you sit from a 46" TV then around 7 to 8 feet.
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acctual width of a 46'' tv
The horizontal length of a 42 inch TV is 36.61".
21 inch
16: 12 = 1.33... : 1 11.5 : 8.625 = 1.33... : 1 So they are similar.
21 inches is the diagonal measure of the screen in a 21-inch TV.