Due to the absence of any provided film content or plot details, an evaluation of LGBTQ+ characters and themes in "{灰青五虎平西}" cannot be performed. Therefore, no identifiable LGBTQ+ depictions were found for assessment.

Based on the title 'Accounting: Basic Procedures' (1962), there is no indication or expectation of the presence of transsexual characters or themes. The film's subject matter is presumed to be educational content related to accounting, thus rendering the criteria for evaluation inapplicable.

The movie does not contain any action or adventure elements.

The film is a Cantonese opera, a genre where female actors traditionally portray male characters. While a female actress plays a lead role, the character is portrayed as male, consistent with the 'Five Tigers' trope. The character's on-screen gender is not changed from its presumed canonical gender.

This 1962 Cantonese opera film, based on traditional Chinese narratives, features an entirely Chinese cast portraying characters consistent with their cultural and historical context. There is no evidence of any character being established as a different race in prior canon and then portrayed by an actor of another race.