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Trade Accounts and Bills Payable | 12 Months Ended
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Dec. 31, 2019
Trade Accounts and Bills Payable [Abstract] |
Trade Accounts and Bills Payable |
12. | Trade Accounts and Bills Payable
Trade accounts and bills payable as of December 31, 2018 and 2019 consisted of the followings:
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2019 |
Trade accounts payable |  | $ | 23,134,269 |  |  | $ | 11,157,014 |
Bills payable |  |  |  |  |  |  |  |
– Bank acceptance bills |  |  | 28,911,556 |  |  |  | 3,915,094 |
– Commercial acceptance bills |  |  | 449,238 |  |  |  | - |
|  | $ | 52,495,063 |  |  | $ | 15,072,108 |
All the bills payable are of trading nature and will mature within one year from the issue date. The bank acceptance bills were pledged by:
(i) | the Company's bank deposits (Note 3); and
(ii) | $6,353,342 and nil of the Company's bills receivable as of December 31, 2018 and 2019, respectively (Note 4).

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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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