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Trade Accounts and Bills Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2020

Trade Accounts and Bills Receivable, net [Abstract]

Schedule of trade accounts and bills receivable

		December 31,				September 30,
		2019				2020
Trade accounts receivable		$	12,517,626			$	23,664,220
Less: Allowance for doubtful accounts			(4,650,686	)			(4,834,640	)
			7,866,940				18,829,580
Bills receivable			85,480				252
		$	7,952,420			$	18,829,832

Schedule of analysis of the allowance for doubtful accounts

		September 30,				September 30,
		2019				2020
Balance at beginning of period		$	3,657,173			$	4,650,686
Provision for the period			735,619				981,241
Reversal - recoveries by cash			(292,599	)			(917,707	)
Charged to consolidated statements of operations and comprehensive (loss) income			443,020				63,534
Foreign exchange adjustment			(156,210	)			120,420
Balance at end of period		$	3,943,983			$	4,834,640

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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=120391452&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=121611835&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=121599337&loc=SL82919249-210447

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