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ACCRUED LIABILITIES AND OTHER PAYABLES
3 Months Ended
Mar. 31, 2014
Accounts Payable and Accrued Liabilities, Current [Abstract]  
ACCRUED LIABILITIES AND OTHER PAYABLES
8. ACCRUED LIABILITIES AND OTHER PAYABLES
 
Accrued liabilities and other payables consisted of the following as of March 31, 2014 and December 31, 2013:
 
 
 
2014
 
2013
 
Employee training, labor union expenditure and social insurance payable
 
$
516,695
 
$
521,373
 
Consulting, auditing, and legal expenses
 
 
374,845
 
 
403,860
 
Accrued payroll and welfare
 
 
343,992
 
 
318,871
 
Accrued system maintenance expense
 
 
48,764
 
 
49,205
 
Other
 
 
312,956
 
 
223,882
 
Total
 
$
1,597,252
 
$
1,517,191