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Trade Accounts and Bills Payable | 6 Months Ended
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Jun. 30, 2019
Trade Accounts and Bills Payable [Abstract] |
Trade Accounts and Bills Payable |
11. | Trade Accounts and Bills Payable
Trade accounts and bills payable as of December 31, 2018 and June 30, 2019 consisted of the followings:
|  | December 31, |  |  | June 30, |
|  | 2018 |  |  | 2019 |
Trade accounts payable |  | $ | 23,134,269 |  |  | $ | 19,230,832 |
Bills payable |  |  |  |  |  |  |  |
- Bank acceptance bills (Note 12) |  |  | 28,911,556 |  |  |  | 22,824,075 |
- Commercial acceptance bills |  |  | 449,238 |  |  |  | - |
|  | $ | 52,495,063 |  |  | $ | 42,054,907 |
All the bills payable are of trading nature and will mature within six months to one year from the issue date. The bank acceptance bills were pledged by:
| (i) | the Company's bank deposits (Note 2); and
| (ii) | $6,353,342 and nil of the Company's bills receivable as of December 31, 2018 and June 30, 2019, respectively (Note 3).

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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