In theory, there is indeed a possibility of abuse of cross-regional accounting treatment within a company. For example, through internal transfer pricing, cost allocation, and the arrangement of revenue recognition time, the actual profit formation location is adjusted on the books, so that the profitability of a certain region or certain business units does not seem to be consistent with the actual situation. This practice is often called profit shifting or transfer pricing. In some multinational companies, there has indeed been a phenomenon of using differences in accounting systems or tax policies in different regions to adjust the overall profitability. However, it should be noted that: 1. The risk of violation is extremely high: Whether domestically or internationally, regulatory authorities, tax authorities, and independent auditing agencies in various countries have strict regulations and supervision on cross-regional internal transactions and profit allocation. If cross-regional accounting treatment is used to hide the true source of profits, once it is discovered, it may face back taxes, fines, or even more severe legal sanctions. 2. Accounting standards and tax regulations require transparency: Current accounting standards (such as IFRS or domestic accounting standards) emphasize the authenticity and consistency of transactions and full disclosure of information. Using internal accounting operations to hide profits not only violates business ethics, but may also violate relevant laws and regulations and industry norms. 3. Strengthened audit and supervision: In recent years, regulators have continuously increased their scrutiny of cross-regional internal transactions. If a company attempts to manipulate profits through internal cross-regional adjustments, it is easy to be discovered during the audit process, resulting in both reputational and financial risks. In summary, although it is technically possible to adjust the surface of profits through internal cross-regional accounting treatment, this practice is usually non-compliant or even illegal, and once identified, it will face serious consequences. Therefore, when conducting accounting treatment, companies should strictly abide by relevant laws and regulations and accounting standards, ensure the comprehensiveness and transparency of information disclosure, and avoid any behavior that may cause legal and financial risks.