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Trade Accounts and Bills Payable

3 Months Ended

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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- References

No definition available.

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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

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