Recent match data indicates both Beijing Enterprises and Liaoning Flying Leopards possess strong offensive capabilities. Beijing Enterprises boasts a superior regular season field goal percentage of 46.4%, which further improved to 48.7% in their last 10 games, highlighting their enhanced offensive efficiency. Liaoning Flying Leopards, however, are a threat from beyond the arc, achieving a 37.3% three-point shooting accuracy. Liaoning Flying Leopards edge out in rebounds and assists, averaging 33.5 rebounds and 20.5 assists. Their defensive intensity is also notable, securing an average of 33.8 rebounds in the last 10 games. Beijing Enterprises demonstrates strong teamwork in set plays, averaging 20 assists in their recent 10 matches, indicating precise tactical execution. Liaoning Flying Leopards have seen a decline in their outside shooting, but they maintain a high defensive standard, creating problems for Beijing Enterprises with an average of 9 steals per game. Beijing Enterprises, despite slightly more turnovers, exhibits a higher field goal percentage and steady passing. If they maintain their current pace, Beijing Enterprises might rely more on inside scoring, while Liaoning Flying Leopards needs to strengthen their perimeter defense. The distinct offensive and defensive characteristics of both teams suggest that the ability to leverage their strengths will directly influence the match's outcome. CBA 12-27 19:35 Beijing Enterprises -- Liaoning Flying Leopards Match Direction: 179.5, Under