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Accrued Liabilities and Other Payables
12 Months Ended
Dec. 31, 2010
Accounts Payable and Accrued Liabilities Disclosure [Text Block]
Note 9 - Accrued Liabilities and Other Payables

Accrued liabilities and other payables consisted of the following at December 31, 2010 and 2009, respectively:

   
2010
   
2009
 
Other payables
  $ 151,182     $ 295,054  
Salary payable
    669,710       397,483  
Franchising subsidy
    121,914       --  
Accrued expenses
    122,615       87,822  
                 
Total
  $ 1,065,421     $ 780,359  

Accrued expenses represented accrued utility and freight expenses. Other payables represented payables to contractors and vendors other than for material purchase. Franchising subsidy represented accrued amount the Company shall pay to its franchisees to support them for the franchise stores decoration.