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Prepayments and Other Receivables (Tables)

9 Months Ended

Sep. 30, 2020

Prepayments and Other Receivables [Abstract]

Schedule of prepayments and other receivables

		December 31,				September 30,
		2019				2020
Value added tax recoverable		$	4,124,624			$	3,319,168
Prepayments to suppliers			60,090				319,056
Deposits			63,184				42,907
Staff advances			53,731				69,407
Prepaid operating expenses			317,151				484,230
Others			124,133				127,032
			4,742,913				4,361,800
Less: Allowance for doubtful accounts			(7,000	)			(7,000	)
		$	4,735,913			$	4,354,800

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- References

No definition available.

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ 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 210.5-02.17)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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