1, Vanke Co., Ltd. As one of the leading enterprises in the real estate industry, Vanke's enterprise scale is larger, and its financial statements are more open and transparent, which is easy to obtain and analyze.

2. As the world's leading provider of communication technology solutions, Huawei Technologies Co., Ltd. has certain complexity and representativeness in its accounts receivable management, which can be used as a typical case to study accounts receivable management.