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VARIABLE INTEREST ENTITIES | 6 Months Ended
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Dec. 31, 2013
Disclosure Of Variable Interest Entities [Abstract] |
Disclosure Of Variable Interest Entities [Text Block] | NOTE 21. Variable Interest Entities The Company reports its VIEs’ portion of consolidated net income and stockholders’ equity as non-controlling interests in the condensed consolidated financial statements. Summary information regarding consolidated VIEs is as follows:
|  | June 30, 2013 |  | December 31, 2013 |  | December 31, 2013 |
|  | RMB |  | RMB |  | U.S. Dollars |
ASSETS |  |  |  |  |  |  |  |  |  |
Current Assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ¥ | 10,341,778 |  | ¥ | 8,934,932 |  | $ | 1,462,250 |
Trade accounts receivable, net |  |  | 57,393,144 |  |  | 84,530,402 |  |  | 13,833,857 |
Notes receivable |  |  | 2,578,855 |  |  | - |  |  | - |
Purchase advances |  |  | 17,862,507 |  |  | 17,524,066 |  |  | 2,867,908 |
Other assets |  |  | 29,974,454 |  |  | 36,230,550 |  |  | 5,929,325 |
Total current assets |  | ¥ | 118,150,738 |  | ¥ | 147,219,950 |  | $ | 24,093,340 |
Non-current assets |  |  | 1,705,940 |  |  | 1,441,876 |  |  | 235,971 |
Total Assets |  | ¥ | 119,856,678 |  | ¥ | 148,661,826 |  | $ | 24,329,311 |
LIABILITIES |  |  |  |  |  |  |  |  |  |
Trade accounts payable |  | ¥ | 11,378,883 |  | ¥ | 23,101,652 |  | $ | 3,780,710 |
Taxes payable |  |  | 6,754,428 |  |  | 10,047,403 |  |  | 1,644,312 |
Other liabilities |  |  | 24,770,161 |  |  | 29,139,023 |  |  | 4,768,759 |
Total current liabilities |  |  | 42,903,472 |  |  | 62,288,078 |  |  | 10,193,781 |
Total Liabilities |  | ¥ | 42,903,472 |  | ¥ | 62,288,078 |  | $ | 10,193,781 |
The financial performance of VIEs reported in the condensed consolidated statement of income and comprehensive income for the three months ended December 31, 2013 includes revenues of ¥46,266,327 ($7,571,735), gross profit of ¥16,524,423 ($2,704,309), operating expenses of ¥6,487,564 ($1,061,725), other income of ¥210,386 ($34,431) and a net income of ¥8,995,372($1,472,141). The financial performance of VIEs reported in the condensed consolidated statement of income and comprehensive income for the six months ended December 31, 2013 includes revenues of ¥57,779,037 ($9,455,852), gross profit of ¥21,815,513 ($3,570,227), operating expenses of ¥9,875,573 ($1,616,191), other income of ¥401,376 ($65,687) and a net income of ¥10,882,127($1,780,919).

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- Definition Disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities. + References No definition available. + Details
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