"...one should plan the financial statement to achieve the results we want."

Or, to use the technical accounting answer to the question of how much 2 + 2 is: "How much do you want it to be?"

I like the idea of needing a financial analyst AND a tax accountant for backpacking. We could call it the Accountants' Full Employment Act. (Oh, wait, that's what we call it every time they pass a tax simplification act.)