NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Jul. 31, 2020

Notes

NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following as of July 31, 2020 and April 30, 2020:

Account	July 31, 2020 (unaudited)	April 30, 2020
Accounts payable	$8,064,960	$6,443,200
Advanced from customers	67,268	172,512
Accrued salary payable	256,991	142,199
Tax payable	204,109	266,708
Other payable*	2,222,819	1,508,512
Total accounts payable and accrued expenses	$10,816,147	$8,533,131

* As of on July 31, 2020, other payables consists of general liability, worker's compensation, and medical insurance payable of $404,780, consulting fee payable of $212,238, union and education fees payable of $127,139, interest payables for short-term loans of $325,831, safety production fund payable of $171,083, advances from the employees of $284,453, security deposit for sub-contractor of $143,373 and other miscellaneous payables of $553,922. 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.