Trade Accounts Receivable, net

12 Months Ended

Sep. 30, 2013

Trade Accounts Receivable, net [Text Block]

4.	Trade Accounts Receivable, net
	Trade accounts receivable as of September 30, 2012 and 2013 consisted of the following:

		2012			2013
Trade accounts receivable, gross	$	107,781,638		$	61,706,474
Less: Allowance for doubtful accounts		(33,244,428	)		(17,734,802	)
		74,537,210			43,971,672
Bills receivable		2,912,381			5,904,029
	$	77,449,591		$	49,875,701

An analysis of the allowance for doubtful accounts is as follows:

		2012			2013
Balance at beginning of year	$	26,494,550		$	33,244,428
Gross provision for the year		22,039,757			13,765,111
Reversal for the year:-
Recoveries by cash		-			(3,759,181)
Recoveries by return of products from customers		-			(19,597,776)
Charged (credited) to consolidated statements of operations		22,039,757			(9,591,846)
Write off		(15,757,133	)		(6,629,813)
Foreign exchange adjustment		467,254			712,033
Balance at end of year	$	33,244,428		$	17,734,802