NOTE 8 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

12 Months Ended

Apr. 30, 2020

Notes

NOTE 8 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 8 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following as of April 30, 2020 and 2019:

	April 30, 2020	April 30, 2019
Account
Accounts payable	$6,443,200	$5,298,580
Advanced from customers	172,512	26,921
Accrued salary payable	142,199	284,671
Tax payable	266,708	125,854
Deferred revenue	0	13,683
Other payable*	1,508,512	1,803,972
Total accounts payable and accrued expenses	$8,533,131	$7,680,049

* As of April 30, 2020, other payables consists of general liability, worker's compensation, and medical insurance payable of $409,811, consulting and service fee payable of $256,304, union and education fees payable of $125,800, interest payables for short-term loans of $129,976, safety production fund payable of $140,274, advances from the employees of $98,775, deposit for operating lease of $141,864 and other miscellaneous payables of $205,708. As of April 30, 2019, other payables consists of general liability, worker's compensation, and medical insurance payable of $448,528, consulting and service fee payable of $136,770, union and education fees payable of $131,688, interest payables for short-term loans of $765,061, advances from the employees of $221,081 and other miscellaneous payables of $100,844.