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Prepayments and Other Receivables | 12 Months Ended
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Sep. 30, 2014
Prepayments and Other Receivables [Text Block] |
6. | Prepayments and Other Receivables
Prepayments and other receivables as of September 30, 2013 and 2014 consisted of the following:
|  | Note |  |  | 2013 |  |  | 2014 |
| Consideration receivable (Note 9(b)) |  |  | $ | 6,483,507 |  | $ | - |
| Value added tax recoverable |  |  |  | 4,295,390 |  |  | 570,577 |
| Prepayments for raw materials and others |  |  |  | 3,466,177 |  |  | - |
| Advance to an unrelated third party | (a) |  |  | 1,169,798 |  |  | - |
| Net assets of BAK Canada held by trustee | (b) |  |  | 1,043,833 |  |  | - |
| Advance to a related party | (c) |  |  | 885,052 |  |  | - |
| Staff advances |  |  |  | 701,923 |  |  | 5,028 |
| Prepaid operating expenses |  |  |  | 292,049 |  |  | 2,750 |
| Others |  |  |  | 1,371,790 |  |  | 11,509 |
|  |  |  |  | 19,709,519 |  |  | 589,864 |
| Less: Allowance for doubtful accounts |  |  |  | (1,980,914 | ) |  | - |
|  |  |  | $ | 17,728,605 |  | $ | 589,864 |
| (a) | Advance to an unrelated third party was interest-free, unsecured and repayable on demand.
| (b) | 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.
| (c) | As of September 30, 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.
| (d) | An analysis of the allowance for doubtful accounts is as follows:
|  |  | 2013 |  |  | 2014 |
| Balance at beginning of year | $ | 1,305,329 |  | $ | 1,980,914 |
| Provision for the year |  | 1,100,035 |  |  | 23,536 |
| Recovery for the year |  | (466,617 | ) |  | (25,071 | )
| Disposal of subsidiaries |  | - |  |  | (1,939,682 | )
| Foreign exchange adjustment |  | 42,167 |  |  | (39,697 | )
| Balance at end of year | $ | 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