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Accrued Liabilities and Other Payables

9 Months Ended

12 Months Ended

Sep. 30, 2012

Dec. 31, 2011

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

Note 10 - Accrued Liabilities and Other Payables

Accrued liabilities and other payables consisted of the following at September 30, 2012 and December 31, 2011:

	September 30,		December 31,
	2012		2011
	(Unaudited)
Other payables	$	155,146	$	30,011
Salary payable		413,791		497,257
Franchising subsidy		173,997		187,758
Accrued expenses		182,996		119,102

Total	$	925,930	$	834,128

Accrued expenses represented accrued utility and freight expenses. Other payables represented payables to contractors and vendors other than for purchase of materials. Franchising subsidy represented the accrued amount the Company will pay to its franchisees as a rebate to support their franchise store decoration expense.

Note 10 - Accrued Liabilities and Other Payables

Accrued liabilities and other payables consisted of the following at December 31, 2011 and 2010:

	2011		2010
Other payables	$	30,011	$	151,182
Salary payable		497,257		669,710
Franchising subsidy		187,758		121,914
Accrued expenses		119,102		122,615

Total	$	834,128	$	1,065,421

Accrued expenses represented accrued utility and freight expenses. Other payables represented payables to contractors, vendors other than for material purchase, and deposit from customers for purchases. Franchising subsidy represented the accrued amount the Company will pay to its franchisees as a rebate to support their franchise store decoration expense.