No, money is frangible. The money might be sitting in a US bank account seemingly unspent, but the company may have incurred a 'debt' for which that sum is lock

No, money is frangible. The money might be sitting in a US bank account seemingly unspent, but the company may have incurred a 'debt' for which that sum is locked as a security for a loan another party had. Or the company may have rental or production expenses that siphon money to another entity. Any number of ways. Also, the US government wouldn't normally exchange taxation (transfer taxes) with the Chinese, so it wouldn't be public.