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Trade Accounts and Bills Payable | 9 Months Ended
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Sep. 30, 2020
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, 2019 and September 30, 2020 consisted of the followings:
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
Trade accounts payable |  | $ | 11,157,014 |  |  | $ | 12,613,088 |
Bills payable |  |  |  |  |  |  |  |
- Bank acceptance bills (Notes 12) |  |  | 3,915,094 |  |  |  | 6,482,637 |
- Commercial acceptance bills |  |  | - |  |  |  | 182,388 |
|  | $ | 15,072,108 |  |  | $ | 19,278,113 |
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 the Company's bank deposits (Note 2)

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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=120391452&loc=d3e13212-122682 + Details
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