Trade Accounts Receivable, net

12 Months Ended

Sep. 30, 2011

Trade Accounts Receivable, net [Text Block]

4	Trade Accounts Receivable, net
	Trade accounts receivable as of September 30, 2010 and 2011 consist of the following:

		2010			2011
Trade accounts receivable	$	98,625,901		$	104,065,501
Less: Allowance for doubtful accounts		(23,354,925	)		(26,494,550	)
		75,270,976			77,570,951
Bills receivable		10,927,263			10,690,316
	$	86,198,239		$	88,261,267

An analysis of the allowance for doubtful accounts for the years ended September 30, 2009, 2010 and 2011 is as follows:

		2009		2010		2011
Balance at beginning of year	$	5,351,244	$	13,081,331	$	23,354,925
Addition of bad debt expense, net		7,727,643		9,828,549		1,960,014
Foreign exchange adjustment		2,444		445,045		1,179,611
Balance at end of year	$	13,081,331	$	23,354,925	$	26,494,550