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Trade and Bills Receivable, Net (Tables) | 9 Months Ended
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Sep. 30, 2023
Trade and Bills Receivable, Net [Abstract] |
Schedule of Trade and Bills Receivable | Trade and bills receivable as of December 31, 2022 and September 30, 2023:
|  | December 31, |  |  | September 30, |
|  | 2022 |  |  | 2023 |
Trade receivable |  | $ | 23,422,733 |  |  | $ | 42,289,311 |
Less: Allowance for credit losses |  |  | (2,274,513 | ) |  |  | (2,394,017 | )
|  |  | 21,148,220 |  |  |  | 39,895,294 |
Bills receivable |  |  | 6,265,355 |  |  |  | 5,668,948 |
|  | $ | 27,413,575 |  |  | $ | 45,564,242 |
Schedule of Analysis of the Allowance for Doubtful Accounts | An analysis of the allowance for credit losses are as follows:
Balance as at December 31, 2022 |  | $ | 2,274,513 |
Adoption of ASC Topic 326 |  |  | - |
Balance as at January 1, 2023 |  |  | 2,274,513 |
Current period provision, net |  |  | 267,389 |
Reversal – recoveries by cash |  |  | (25,070 | )
Foreign exchange adjustment |  |  | (122,815 | )
Balance as at September 30, 2023 |  | $ | 2,394,017 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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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 -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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