Under the framework of legal and compliant accounting standards and supervision, there is no financial statement adjustment method used to mislead investors and analysts about the company's financial situation. Accounting standards are designed to ensure that financial statements truly, accurately, completely and comparably reflect the financial status and operating results of a company. Enterprises must conduct accounting processing and report preparation in accordance with standards, and cannot tamper with data at will to falsely present their financial situation. Of course, some companies with ulterior motives may try to manipulate financial statements through illegal operations, such as early confirmation of income, delayed confirmation of expenses, concealment of liabilities, and inflated assets. These are illegal and seriously violate professional ethics, and will mislead investors and other relevant parties, but this is by no means normal.Permitted means of adjustment of financial statements. In short, normal financial statement adjustments should be based on a reasonable reflection of the standards and cannot be used to deceive and mislead, while illegal manipulation is severely cracked down by the law and the market.