Note 12 - Accrued Liabilities and Other Payables

9 Months Ended

Sep. 30, 2011

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

Note 12 - Accrued Liabilities and Other Payables

Accrued liabilities and other payables consisted of the following at September 30, 2011, and December 31, 2010, respectively:

	2011		2010
Other payables	$	128,569	$	151,182
Salary payable		336,667		669,710
Franchising subsidy		192,768		121,914
Accrued expenses		122,419		122,615
Total	$	780,423	$	1,065,421

Accrued expenses represented accrued utility and freight expenses. Other payables represented payables to contractors, vendors other than for material purchase, and deposit from customers for purchase. Franchising subsidy represented the accrued amount the Company will pay to its franchisees as a rebate to support their franchise store decoration expense.