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Trade Accounts and Bills Receivable, net
 12 Months Ended
Sep. 30, 2016
Trade Accounts and Bills Receivable, net [Text Block]
4.

Trade Accounts and Bills Receivable, net

Trade accounts and bills receivable as of September 30, 2015 and 2016 consisted of the following:

      2015     2016  
  Trade accounts receivable $ 4,792,416   $ 4,995,564  
  Less: Allowance for doubtful accounts   (122,115 )   (2,837,977 )
      4,670,301     2,157,587  
  Bills receivable   101,657     224,840  
    $ 4,771,958   $ 2,382,427  

An analysis of the allowance for doubtful accounts is as follows:

      2015     2016  
  Balance at beginning of year $   -   $ 122,115  
  Provision for the year   -     2,833,615  
  Reversal - recoveries by cash   -     (54,118 )
  Charged to consolidated statements of operations and comprehensive (loss) income   124,745     2,779,497  
  Foreign exchange adjustment   (2,630 )   (6,635 )
  Balance at end of year $ 122,115     2,837,977