ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2011

Notes to Financial Statements

Note 12- ACCRUED EXPENSES

Accrued expenses consist of the following:
	June 30,		December 31,
	2011		2010
	(unaudited)
Accrued payroll	$	35,902	$	26,448
Accrued employee benefits		60,613		59,312
Accrued pension and employee benefit		104,905		69,824
Accrued payment for a capital lease		74,257		-
Accrued office expenses		18,337		4,928
Total	$	294,014	$	160,512