Common financial statement fraud methods in fictitious business transactions include: 1. **Inflated revenue**: Inflating revenue by recording non-existent sales transactions or recognizing revenue in advance. 2. **Delayed expense recognition**: Delaying the recognition of expenses to reduce the current expense burden, thereby inflating profits. 3. **Manipulation of inventory**: Falsely reporting inventory quantity or value to affect costs and profits. 4. **Improper classification of capital expenditures**: Classifying operating expenses as capital expenditures to reduce current expenses and increase short-term profits. 5. **Artificial manipulation of depreciation and amortization**: Influencing profits in financial statements by improperly adjusting depreciation and amortization periods and methods. 6. **Undisclosed liabilities**: Deliberately not recording or hiding certain liabilities to make financial statements look more attractive. 7. **Improper disclosure of related-party transactions**: Hiding bad conditions or shifting profits through complex related-party transactions. 8. **Valuation manipulation**: Deliberately adjusting the valuation of assets that are difficult to accurately value to beautify the balance sheet. 9. **False cash flow**: Creating false cash flow records through means such as circular transactions. 10. **Manipulation of exchange rates and accounting policies**: Using exchange rate changes or flexible application of accounting policies to adjust financial statement data. The above behavior not only violates accounting standards and laws and regulations, but also has serious legal and ethical consequences. Once discovered, it may lead to serious consequences such as damage to the company's reputation, a sharp drop in stock prices, and accountability of senior executives.