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ACCRUED LIABILITIES AND OTHER PAYABLES
3 Months Ended
Mar. 31, 2012
ACCRUED LIABILITIES AND OTHER PAYABLES

8. ACCRUED LIABILITIES AND OTHER PAYABLES

 

Accrued liabilities and other payables consisted of the following as of March 31, 2012 and December 31, 2011:

 

    2012     2011  
Employee training, labor union expenditure and social insurance payable   $ 306,121     $ 305,800  
Consulting, auditing, and legal expenses     439,731       439,731  
Accrued payroll and welfare     287,042       284,011  
Accrued system maintenance expense     47,662       76,107  
Other     225,866       173,909  
Total   $ 1,306,422     $ 1,279,558