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Trade Accounts and Bills Payable | 9 Months Ended
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Sep. 30, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract] |
Trade Accounts and Bills Payable |
13. | Trade Accounts and Bills Payable
Trade accounts and bills payable as of December 31, 2020 and September 30, 2021 consisted of the followings:
|  | December 31, |  |  | September 30, |
|  | 2020 |  |  | 2021 |
Trade accounts payable |  | $ | 19,560,793 |  |  | $ | 5,396,496 |
Bills payable |  |  |  |  |  |  |  |
- Bank acceptance bills (Note 14) |  |  | 8,791,499 |  |  |  | 15,653,824 |
|  | $ | 28,352,292 |  |  | $ | 21,050,320 |
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); (ii) $100,828 of the Company’s bills receivable as of September 30, 2021 (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=120391452&loc=d3e13212-122682 + Details
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