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Trade Accounts and Bills Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2019

Trade Accounts and Bills Receivable, net [Abstract]

Schedule of trade accounts and bills receivable

		December 31,				March 31,
		2018				2019
Trade accounts receivable		$	19,054,863			$	20,315,956
Less: Allowance for doubtful accounts			(3,657,173	)			(3,819,724	)
			15,397,690				16,496,232
Bills receivable			6,353,342				320,653
		$	21,751,032			$	16,816,885

Schedule of analysis of the allowance for doubtful accounts

		March 31,				March 31,
		2018				2019
Balance at beginning of period		$	3,700,922			$	3,657,173
Provision for the period			11,199				241,549
Reversal – recoveries by cash			(97,852	)			(170,387	)
Charged to consolidated statements of operations and comprehensive (loss) income			(86,653	)			71,162
Foreign exchange adjustment			134,903				91,389
Balance at end of period		$	3,749,172			$	3,819,724

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- References

No definition available.

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-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

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- Definition

Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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