Trade Accounts Receivable, net

6 Months Ended

Mar. 31, 2012

Trade Accounts Receivable, net [Text Block]

3 Trade Accounts Receivable, net

Trade accounts receivable as of September 30, 2011 and March 31, 2012 consisted of the following:

		September 30,			March 31,
		2011			2012
Trade accounts receivable	$	104,065,501		$	127,961,277
Less: Allowance for doubtful accounts		(26,494,550	)		(30,008,162	)
		77,570,951			97,953,115
Bills receivable		10,690,316			2,385,486
	$	88,261,267		$	100,338,601

An analysis of the allowance for doubtful accounts for the six months ended March 31, 2011 and 2012 is as follows:

		Six months ended March 31,
		2011		2012
Balance at beginning of period	$	23,354,925	$	26,494,550
Provision for doubtful accounts		2,447,086		3,110,976
Foreign exchange adjustment		547,808		402,636
Balance at end of period	$	26,349,819	$	30,008,162