Taxation (Tables)

9 Months Ended

Sep. 30, 2012

Taxation [Abstract]

Components of Provision for Income Taxes Benefit

	Three months ended					Nine months ended
	September 30,					September 30,
	2012		2011			2012		2011
	(Unaudited)		(Unaudited)			(Unaudited)		(Unaudited)
	$		$			$		$
Current		407,729		85,474			717,351		228,252
Deferred		119,218		(159,157	)		225,862		(159,157	)
Total		526,947		(73,683	)		943,213		69,095

Reconciliation of Income Taxes Benefit (Loss) Computed at Statutory Tax Rate to Income Tax Expenses

	Three months ended						Nine months ended
	September 30,						September 30,
	2012			2011			2012			2011
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
	$			$			$			$
Income (loss ) before tax		1,123,426			(704,193	)		1,996,074			(527,672	)
Provision for income taxes at applicable income tax rate		332,408			(68,175	)		566,510			(120,711	)
Effect of preferential tax rate		(128,418	)		(58,507	)		(301,863	)		(147,338	)
Non-deductible expenses		63,798			119,370			176,575			461,383
Change in valuation allowance		259,159			(66,371	)		501,991			(124,239	)
Effective enterprise income tax		526,947			(73,683	)		943,213			69,095

Schedule of Deferred Tax Assets

	September 30,		December 31,
	2012		2011
	(Unaudited)
	$		$
Tax loss carry-forward		355,435		591,542
Allowance for doubtful receivables		6,270		85,400
Allowance for inventory obsolescence		107,868		134,248
Fair value change of currency forwards		70,930		(19,415	)
Difference for sales cut-off		91,598		65,434
		632,101		857,209