CONSTRUCTION IN PROGRESS

12 Months Ended

Oct. 31, 2011

Construction In Progress [Abstract]

Construction In Progress [Text Block]

10.  CONSTRUCTION IN PROGRESS 

Construction in progress as of October 31, 2011 and 2010 were as follows:

	2011		2010
	US$		US$
Ah City Industrial Park phase Two Project		1,937,103
Total Construction In Progress		1,937,103

Plant and production lines currently under development at the Ah City Phase Two are accounted for as construction-in-progress. Construction-in-progress is recorded at historical cost, including development expenditures, professional fees and the interest expenses capitalized during the course of construction for the purpose of financing the project. Upon readiness for use of the project, the cost of construction-in-progress is transferred to property and equipment, at which time depreciation will commence. The Company had no capitalized interest and to date has funded this construction through operations without the use of outside debt financing.  As of October 31, 2011, the Company has incurred a total of $1,937,103 of construction-in-progress.  The Ah City Phase Two is expected to be completed in the end of 2013 and these amounts will be reclassified to fixed assets when it is ready to use.