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Trade Accounts Receivable, net
 3 Months Ended
Dec. 31, 2011
Trade Accounts Receivable, net [Text Block]

3.      Trade Accounts Receivable, net

Trade accounts receivable as of September 30, 2011 and December 31, 2011 consisted of the following:

      September 30,     December 31,  
      2011     2011  
  Trade accounts receivable $  104,065,501   $  133,575,522  
  Less: Allowance for doubtful accounts   (26,494,550 )   (27,327,488 )
      77,570,951     106,248,034  
  Bills receivable   10,690,316     2,993,492  
    $  88,261,267   $  109,241,526  

An analysis of the allowance for doubtful accounts for the three months ended December 31, 2010 and 2011 is as follows:

      Three months ended December 31,  
      2010     2011  
  Balance at beginning of period $  23,354,925   $  26,494,550  
  Addition of bad debt expense, net   3,048,943     498,325  
  Foreign exchange adjustment   342,722     334,613  
               
  Balance at end of period $  26,746,590   $  27,327,488