Using technical adjustments in a company's financial statements to artificially beautify its earnings is unethical and may violate laws and regulations. It will mislead investors and other stakeholders and seriously damage the fairness and integrity of the market. Therefore, such operations should not be carried out. However, in order to let you know some means that may be abused, the following are some common examples of inappropriate technical adjustments (for warning and understanding of risks only): 1. **Premature recognition of revenue**: Recognizing revenue before the goods or services are fully delivered or the conditions for revenue recognition are met, such as recognizing the full amount of the phased payment of an unfinished project as current revenue in advance. 2. **Postponing the recognition of expenses**: Postponing the recognition of expenses that should have been recognized in the current period, such as accrued depreciation, amortization, rent, etc., to a later period to reduce the current cost and expenses. 3. **Capitalization of expenses**: Unreasonably capitalizing expenses that should have been treated as expenses, such as research and development expenses, daily operating expenses, etc., to increase asset value and reduce current expenses. 4. **Changing the inventory valuation method**: For example, changing from the first-in, first-out method to the last-in, first-out method (or vice versa) to adjust the cost of sales, thereby affecting profits. 5. **Improper provision of impairment**: Excessive under- or over-provision of asset impairment provisions. Under-provisioning will inflate assets and profits, while over-provisioning can be reversed to increase profits when performance is poor. Enterprises should prepare financial statements in accordance with the principles of truthfulness, accuracy, completeness and compliance, and rely on legal and sustainable business activities and management improvement to achieve good financial performance. Any attempt to manipulate financial statements through improper means will ultimately face serious consequences.