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Trade Accounts and Bills Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2019

Trade Accounts and Bills Receivable, net [Abstract]

Schedule of trade accounts and bills receivable

		December 31,				June 30,
		2018				2019
Trade accounts receivable		$	19,054,863			$	19,102,558
Less: Allowance for doubtful accounts			(3,657,173	)			(3,984,050	)
			15,397,690				15,118,508
Bills receivable			6,353,342				2,188
		$	21,751,032			$	15,120,696

Schedule of analysis of the allowance for doubtful accounts

		December 31,				June 30,
		2018				2019
Balance at beginning of period		$	3,700,922			$	3,657,173
Provision for the period			474,950				605,098
Reversal - recoveries by cash			(312,462	)			(281,160	)
Charged to consolidated statements of operations and comprehensive (loss) income			162,488				323,938
Foreign exchange adjustment			(206,237	)			2,939
Balance at end of period		$	3,657,173			$	3,984,050

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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 allowance for credit loss of financing receivable, classified as current.

+ 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=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

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