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Trade Accounts and Bills Payable | 3 Months Ended
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Mar. 31, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract] |
Trade Accounts and Bills Payable |
| 11. | Trade Accounts and Bills Payable
Trade accounts and bills payable as of December 31, 2020 and March 31, 2021 consisted of the followings:
|  | December 31, |  |  | March 31, |
|  | 2020 |  |  | 2021 |
Trade accounts payable |  | $ | 19,560,793 |  |  | $ | 9,059,620 |
Bills payable |  |  |  |  |  |  |  |
– Bank acceptance bills |  |  | 8,791,499 |  |  |  | 16,278,065 |
|  | $ | 28,352,292 |  |  | $ | 25,337,685 |
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 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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