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Prepayments and Other Receivables | 12 Months Ended
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Sep. 30, 2013
Prepayments and Other Receivables [Text Block] |
6. | Prepayments and Other Receivables
| Prepayments and other receivables as of September 30, 2012 and 2013 consisted of the following:
|  | Note |  |  | 2012 |  |  | 2013 |
| Prepayments for raw materials and others |  |  | $ | 4,458,058 |  | $ | 3,466,177 |
| Staff advances |  |  |  | 1,014,814 |  |  | 701,923 |
| Prepaid operating expenses |  |  |  | 1,176,592 |  |  | 292,049 |
| Advances to unrelated third parties | (a) |  |  | - |  |  | 1,169,798 |
| Advance to a related party | (b) |  |  | - |  |  | 885,052 |
| Consideration receivable (Note 8(b)) |  |  |  | - |  |  | 6,483,507 |
| Net assets of BAK Canada held by trustee | (c) |  |  | - |  |  | 1,043,833 |
| Value added tax recoverable |  |  |  | 5,698,687 |  |  | 4,295,390 |
| Others |  |  |  | 1,099,867 |  |  | 1,409,029 |
|  |  |  |  | 13,448,018 |  |  | 19,746,758 |
| Less: Allowance for doubtful accounts |  |  |  | (1,305,329 | ) |  | (1,980,914 | )
|  |  |  | $ | 12,142,689 |  | $ | 17,765,844 |
| (a) | Advances to unrelated third parties were interest-free, unsecured and repayable on demand.
| (b) | As of September 30, 2013, the Company advanced to Tianjin BAK New Energy Research Institute Co., Ltd (“Tianjin New Energy”), a related party under the common control of Mr. Xiangqian Li, the Company's CEO, an amount of $885,052 which was interest-free, unsecured and repayable on demand.
| (c) | BAK Canada filed for bankruptcy on March 28, 2013. As of September 30, 2013, its net assets were held under the custody of its trustee.
An analysis of the allowance for doubtful accounts is as follows:
|  |  | 2012 |  |  | 2013 |
| Balance at beginning of year | $ | 694,587 |  | $ | 1,305,329 |
| Provision for the year |  | 594,956 |  |  | 1,100,035 |
| Recovery for the year |  | - |  |  | (466,617 | )
| Foreign exchange adjustment |  | 15,786 |  |  | 42,167 |
| Balance at end of year | $ | 1,305,329 |  | $ | 1,980,914 |

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- Definition Prepayments and Other Receivables and Recoverable from Loan Guarantee + References No definition available. + Details
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Namespace Prefix: | cbak_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration