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Trade Accounts and Bills Receivable, net (Tables)

3 Months Ended

Mar. 31, 2021

Trade Accounts And Bills Receivable Net [Abstract]

Schedule of trade accounts and bills receivable

		December 31,				March 31,
		2020				2021
Trade accounts receivable		$	33,305,997			$	27,621,392
Less: Allowance for doubtful accounts			(5,266,828	)			(5,094,948	)
			28,039,169				22,526,444
Bills receivable			1,532,105				780,226
		$	29,571,274			$	23,306,670

Schedule of analysis of the allowance for doubtful accounts

		March 31,				March 31,
		2020				2021
Balance at beginning of period		$	4,650,686			$	5,266,828
Provision for the period			871,483				-
Reversal – recoveries by cash			(198,297	)			(154,061	)
Charged to consolidated statements of operations and comprehensive income (loss)			673,186				(154,061	)
Foreign exchange adjustment			(86,308	)			(17,819	)
Balance at end of period		$	5,237,564			$	5,094,948

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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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