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Trade Accounts Receivable, net | 12 Months Ended
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Sep. 30, 2012
Trade Accounts Receivable, net [Text Block] |
4 | Trade Accounts Receivable, net
| Trade accounts receivable as of September 30, 2011 and 2012 consist of the following:
|  |  | 2011 |  |  | 2012 |
| Trade accounts receivable | $ | 104,065,501 |  | $ | 107,781,638 |
| Less: Allowance for doubtful accounts |  | (26,494,550 | ) |  | (33,244,428 | )
|  |  | 77,570,951 |  |  | 74,537,210 |
| Bills receivable |  | 10,690,316 |  |  | 2,912,381 |
|  | $ | 88,261,267 |  | $ | 77,449,591 |
An analysis of the allowance for doubtful accounts for the years ended September 30, 2011 and 2012 is as follows:
|  |  | 2011 |  |  | 2012 |
| Balance at beginning of year | $ | 23,354,925 |  | $ | 26,494,550 |
| Addition of bad debt expense, net |  | 1,960,014 |  |  | 21,910,366 |
| Written off |  | - |  |  | (15,627,742 | )
| Foreign exchange adjustment |  | 1,179,611 |  |  | 467,254 |
| Balance at end of year | $ | 26,494,550 |  | $ | 33,244,428 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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