It would be better to choose a big enterprise. For example, Alibaba, Tencent and other companies, because the information and data of these large enterprises are easy to collect.

Accounts receivable mainly refer to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal business process, including the taxes and fees that should be borne by the purchasing unit or the labor service receiving unit, as well as various transportation and miscellaneous fees paid by the purchasing party.

Accounts receivable is a kind of creditor's right formed with the sales behavior of enterprises. Accounts receivable include creditor's rights that have occurred and will occur in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future.

Related concepts:

Where there are differences between the actual sales receipts and sales discounts related to the sold creditor's rights receivable and the amount originally recorded in other receivables, in addition to the above provisions, the sales receipts and sales discounts paid to banks and other financial institutions should be supplemented accordingly.

Through the "other payables" or "bank deposits" account. Sales returns and sales discounts recovered from banks and other financial institutions shall be accounted for through the subjects of "other receivables" or "bank deposits".

If the above-mentioned sales return occurs after the balance sheet date, its accounting treatment shall be handled in accordance with the provisions of this system on sales return after the balance sheet date.