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Trade and Bills Receivable, net (Tables)

9 Months Ended

Sep. 30, 2022

Trade And Bills Receivable Net Abstract

Schedule of trade accounts and bills receivable

		December 31,				September 30,
		2021				2022
Trade receivable		$	48,707,457			$	24,519,211
Less: Allowance for doubtful accounts			(4,618,269	)			(4,188,159	)
			44,089,188				20,331,052
Bills receivable			5,817,941				1,571,128
		$	49,907,129			$	21,902,180

Schedule of analysis of the allowance for doubtful accounts

		September 30,				September 30,
		2021				2022
Balance at beginning of period		$	5,266,828			$	4,618,269
Provision for the period			-				205,387
Reversal - recoveries by cash			(437,475	)			(136,736	)
Charged to consolidated statements of operations and comprehensive income (loss)			(437,475	)			68,651
Foreign exchange adjustment			65,261				(498,761	)
Balance at end of period		$	4,894,614			$	4,188,159

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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 https://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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

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