Although there are some financial statement adjustment methods that may be technically legal but belong to the gray area of accounting, these may be used to whitewash the financial situation, including： 1. Manipulation of the timing of income recognition (such as early confirmation of income or delayed confirmation of expenses) 2. Classification and treatment of non-recurring items (classification of recurring expenses as special items) 3. Subjective adjustments to accounting estimates (such as extending the depreciation period of assets) 4. Insufficient disclosure of related party transactions 5. "Big bath" strategy (centralized confirmation of all possible losses in the loss-making year) However, it is worth emphasizing that although these methods may not violate the literal provisions of accounting standards in some cases, if the intention is to mislead investors, it violates the principle of integrity of financial reporting and may constitute financial fraud. Truly compliant financial reports should follow the principles of transparency, truthfulness and completeness, and provide investors with accurate information. Good corporate governance, strict internal and external audits, and a sound regulatory system are important guarantees to prevent such behaviors.