| Document and Entity Information - USD ($) | 9 Months Ended | |
| Sep. 30, 2013 | Oct. 01, 2016 | |
| Document And Entity Information | ||
| Entity Registrant Name | China Bull Management Inc | |
| Entity Central Index Key | 1,510,963 | |
| Document Type | 10-Q | |
| Document Period End Date | Sep. 30, 2013 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --12-31 | |
| Is Entity a Well-known Seasoned Issuer? | No | |
| Is Entity a Voluntary Filer? | No | |
| Is Entity's Reporting Status Current? | No | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Public Float | $ 1,108,596 | |
| Entity Common Stock, Shares Outstanding | 96,160 | |
| Document Fiscal Period Focus | Q3 | |
| Document Fiscal Year Focus | 2,013 |
| Balance Sheets(USD $) (Unaudited) - USD ($) | Sep. 30, 2013 | Dec. 31, 2012 |
| Statement of Financial Position [Abstract] | ||
| Cash | $ 73,269 | $ 75,055 |
| Total Current Asset | 73,269 | 75,055 |
| Fixed Assets | 3,680 | 4,508 |
| Total Assets | 76,949 | 79,563 |
| Current Liabilities: | ||
| Deposits from Customer | ||
| Due to officer | 106 | 1,606 |
| Taxes parable | 0 | |
| Total Liabilities | 106 | 1,606 |
| Shareholders' Equity | ||
| Common shares w/ par value $ 0.0001 & 1,108,596 o/s respectively & Paid-in capital | 80,637 | 80,637 |
| Profits (deficit) accumulated in development stage | (3,795) | (2,680) |
| Total Shareholders' Equity | 76,842 | 77,957 |
| Total Liabilities and Shareholders' Equity | $ 76,948 | $ 79,563 |
| Statements of Operations(USD $) (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | 33 Months Ended | ||
| Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | |
| Income Statement [Abstract] | |||||
| Revenue | $ 4,320 | $ 1,800 | $ 12,820 | $ 35,920 | |
| Cost of Revenue | 1,195 | 3,090 | |||
| Gross Profits | 4,320 | 605 | 12,820 | 32,830 | |
| Operating Expenses | |||||
| General and administrative expenses | (276) | 835 | (1,858) | 10,320 | (37,164) |
| Total Operating Expenses | (276) | 835 | (1,858) | 10,320 | (37,164) |
| Income (loss) from Operation | (276) | 3,485 | (1,253) | 2,500 | (4,334) |
| Interests income (expenses) | 46 | 39 | 137 | 161 | 574 |
| Income before income taxes | (230) | 3,524 | (1,116) | 2,661 | (3,760) |
| Provision for income taxes | 1,233 | 931 | (35) | ||
| Net income | $ (230) | $ 2,291 | $ (1,116) | $ 1,730 | $ (3,795) |
| Net earning per share | |||||
| Basic and diluted | |||||
| Weighted average shares outstanding: | |||||
| Basic and diluted | 1,108,596 | 1,108,596 | 1,108,596 | 1,108,596 | 1,108,596 |
| Statements of Cash Flows (USD $)(Unaudited) - USD ($) | 9 Months Ended | 33 Months Ended | |
| Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | |
| CASH FLOWS FROM OPERATING ACTIVITIES: | |||
| Net (loss) | $ (1,116) | $ 1,730 | $ (3,795) |
| Decrease of deposits from customers | 2,500 | ||
| Increase of taxes payable | 896 | ||
| Decrease (increase) of Accounts receivable | (2,000) | ||
| Increase of Due to Officer | (1,500) | (1,980) | (460) |
| Increase of Depreciation, amortization, and other noncash items | 830 | 520 | 2,436 |
| Net cash provided by operating activities | (1,786) | 5,666 | (1,820) |
| Investing Activities | |||
| Purchases of Computer System | (5,548) | ||
| CASH FLOWS FROM FINANCING ACTIVITIES: | |||
| Common stock issued | 51,468 | ||
| Other paid-in capital | 29,169 | ||
| Increase (decrease) in cash | |||
| Cash, beginning at the period | 75,055 | 80,790 | |
| Cash, end at the period | $ 73,269 | $ 79,325 | $ 73,269 |
| 1. ORGANIZATIONS AND DESCRIPTION OF BUSINESS | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 1. ORGANIZATIONS AND DESCRIPTION OF BUSINESS | China Bull Management Inc was incorporated in Nevada on December 17, 2010, under the laws of the State of Nevada, for the purpose of engaging in financial consulting services to the small or median sized private companies in China that want to look for business partners, or agencies, or financing resources, or to become public listing through IPO or reverse merger in the United States, or Canada. The Company is in the development stage with minimal operations. |
| 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Basis of Accounting The accompanying audited financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for annual financial information, and with the rules and regulations of SEC to Form 10-Q and Article 8 of Regulation S-X. The Company has elected a December 31 year-end. Development Stage Company The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company has recognized no revenue since inception, and is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception, have been considered as part of the Company’s development stage activities. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for financial assets and liabilities measured at fair value at September 30, 2013, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the quarter ended September 30, 2013. Revenue Recognition The Company will apply paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company will consider revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Income Taxes The Company will account for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Net Loss Per Common Share Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of September 30, 2013. Recently Issued Accounting Standards In June 2003, the Securities and Exchange Commission (“SEC”) adopted final rules under Section 404 of the Sarbanes-Oxley Act of 2002, as amended by SEC Release No. 33-8934 on June 26, 2008. Commencing with the Company’s Annual Report for the fiscal year ending December 31 , In June 2009, the FASB approved the “FASB Accounting Standards Codification” (the “Codification”) as the single source of authoritative nongovernmental U.S. GAAP to be launched on July 1, 2009. The Codification does not change current U.S. GAAP, but is intended to simplify user access to all authoritative U.S. GAAP by providing all the authoritative literature related to a particular topic in one place. All existing accounting standard documents will be superseded and all other accounting literature not included in the Codification will be considered no authority. The Codification is effective for interim and annual periods ending after September 15, 2009. The adoption did not have a material impact on the Company’s financial position, results of operations or cash flows. In August 2009, the FASB issued the FASB Accounting Standards Update No. 2009-04, Accounting for Redeemable Equity Instruments - Amendment to Section 480-10-S99, which represents an update to section 480-10-S99, distinguishing liabilities from equity, per EITF Topic D-98, Classification and Measurement of Redeemable Securities In August 2009, the FASB issued the FASB Accounting Standards Update No. 2009-05, Fair Value Measurement and Disclosures Topic 820 – Measuring Liabilities at Fair Value, which provides amendments to subtopic 820-10, Fair Value Measurements and Disclosures – Overall, for the fair value measurement of liabilities. This Update provides clarification that in circumstances in which a quoted price in an active market for the identical liability is not available, a reporting entity is required to measure fair value using one or more of the following techniques: 1. A valuation technique that uses: a. The quoted price of the identical liability when traded as an asset b. Quoted prices for similar liabilities or similar liabilities when traded as assets. 2. Another valuation technique that is consistent with the principles of topic 820; two examples would be an income approach, such as a present value technique, or a market approach, such as a technique that is based on the amount at the measurement date that the reporting entity would pay to transfer the identical liability or would receive to enter into the identical liability. The amendments in this Update also clarify that when estimating the fair value of a liability, a reporting entity is not required to include a separate input or adjustment to other inputs relating to the existence of a restriction that prevents the transfer of the liability. The amendments in this Update also clarify that both a quoted price in an active market for the identical liability when traded as an asset in an active market when no adjustments to the quoted price of the asset are required are Level 1 fair value measurements. The Company does not expect the adoption of this update to have a material impact on its consolidated financial position, results of operations or cash flows. In September 2009, the FASB issued the FASB Accounting Standards Update No. 2009-08, Earnings Per Share – Amendments to Section 260-10-S99, which represents technical corrections to topic 260-10-S99, Earnings per share, based on EITF Topic D-53, Computation of Earnings Per Share for a Period that includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock and EITF Topic D-42: the Effect of the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock. The Company does not expect the adoption of this update to have a material impact on its consolidated financial position, results of operations or cash flows. In September 2009, the FASB issued the FASB Accounting Standards Update No. 2009-12, Fair Value Measurements and Disclosures Topic 820 – Investment in Certain Entities That Calculate Net Assets Value Per Share (or Its Equivalent), which provides amendments to Subtopic 820-10, Fair Value Measurements and Disclosures-Overall, for the fair value measurement of investments in certain entities that calculate net asset value per share (or its equivalent). The amendments in this Update permit, as a practical expedient, a reporting entity to measure the fair value of an investment that is within the scope of the amendments in this Update on the basis of the net asset value per share of the investment (or its equivalent) if the net asset value of the investment (or its equivalent) is calculated in a manner consistent with the measurement principles of Topic 946 as of the reporting entity’s measurement date, including measurement of all or substantially all of the underlying investments of the investee in accordance with Topic 820. The amendments in this Update also require disclosures by major category of investment about the attributes of investments within the scope of the amendments in this Update, such as the nature of any restrictions on the investor’s ability to redeem its investments at the measurement date, any unfunded commitments (for example, a contractual commitment by the investor to invest a specified amount of additional capital at a future date to fund investments that will be make by the investee), and the investment strategies of the investees. The major category of investment is required to be determined on the basis of the nature and risks of the investment in a manner consistent with the guidance for major security types in U.S. GAAP on investments in debt and equity securities in paragraph 320-10-50-1B. The disclosures are required for all investments within the scope of the amendments in this Update regardless of whether the fair value of the investment is measured using the practical expedient. The Company does not expect the adoption to have a material impact on its consolidated financial position, results of operations or cash flows. In January 2010, the FASB issued the FASB Accounting Standards Update No. 2010-01 Equity Topic 505 – Accounting for Distributions to Shareholders with Components of Stock and Cash, which clarify that the stock portion of a distribution to shareholders that allows them to elect to receive cash or stock with a potential limitation on the total amount of cash that all shareholders can elect to receive in the aggregate is considered a share issuance that is reflected in EPS prospectively and is not a stock dividend for purposes of applying Topics 505 and 260 (Equity and Earnings Per Share (“EPS”)). Those distributions should be accounted for and included in EPS calculations in accordance with paragraphs 480-10-25-14 and 260-10-45-45 through 45-47 of the FASB Accounting Standards codification. The amendments in this Update also provide a technical correction to the Accounting Standards Codification. The correction moves guidance that was previously included in the Overview and Background Section to the definition of a stock dividend in the Master Glossary. That guidance indicates that a stock dividend takes nothing from the property of the corporation and adds nothing to the interests of the stockholders. It also indicates that the proportional interest of each shareholder remains the same, and is a key factor to consider in determining whether a distribution is a stock dividend. In January 2010, the FASB issued the FASB Accounting Standards Update No. 2010-02 Consolidation Topic 810 – Accounting and Reporting for Decreases in Ownership of a Subsidiary – a Scope Clarification, which provides amendments to Subtopic 810-10 and related guidance within U.S. GAAP to clarify that the scope of the decrease in ownership provisions of the Subtopic and related guidance applies to the following: A subsidiary or group of assets that is a business or nonprofit activity A subsidiary that is a business or nonprofit activity that is transferred to an equity method investee or joint venture An exchange of a group of assets that constitutes a business or nonprofit activity for a noncontrolling interest in an entity (including an equity method investee or joint venture). The amendments in this Update also clarify that the decrease in ownership guidance in Subtopic 810-10 does not apply to the following transactions even if they involve businesses: Sales of in substance real estate. Entities should apply the sale of real estate guidance in Subtopics 360-20 (Property, Plant, and Equipment) and 976-605 (Retail/Land) to such transactions. Conveyances of oil and gas mineral rights. Entities should apply the mineral property conveyance and related transactions guidance in Subtopic 932-360 (Oil and Gas-Property, Plant, and Equipment) to such transactions. If a decrease in ownership occurs in a subsidiary that is not a business or nonprofit activity, an entity first needs to consider whether the substance of the transaction causing the decrease in ownership is addressed in other U.S. GAAP, such as transfers of financial assets, revenue recognition, exchanges of nonmonetary assets, sales of in substance real estate, or conveyances of oil and gas mineral rights, and apply that guidance as applicable. If no other guidance exists, an entity should apply the guidance in Subtopic 810-10. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements. |
| 3. GOING CONCERN | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 3. GOING CONCERN | The accompanying financial statements are presented on a going concern basis. The Company had minimal operations during the period from December 17 (date of inception) to September 30, 2013 and generated little revenues of $35,920 including $0 in this quarter, and the Company's current asset of $76,948 is limited. This condition raises substantial doubt about the Company's ability to continue as a going concern. Continuation of the Company as a going concern dependents upon obtaining additional working capital, and generating substantial revenue and profits. Management is doing the best to find solution. Further, the operation of this company was haled since May of 2013. Detail is in the following Item 2 of Management discussion. |
| 4. WARRANTS AND OPTIONS | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 4. WARRANTS AND OPTIONS | There are no warrants or options outstanding to acquire any additional shares of common stocks. |
| 5. INCOME TAXES | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 5. INCOME TAXES | This company is subject to Nevada and US tax codes. The company has no tax payable for this quarter. |
| 6. NET OPERATING INCOMES | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 6. NET OPERATING INCOMES | As of September 30, 2013, the Company has a net operating loss of $ 276 for this quarter. |
| 7. COMMON STOCK | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 7. COMMON STOCK | The stockholders' equity section of the Company contains the following classes of capital stock as of September 30, 2013: Common stock, $0.0001 par value: 75,000,000 shares authorized; 1,108,596 shares issued and outstanding. |
| 8. RELATED PARTY TRANSACTIONS | 9 Months Ended |
| Sep. 30, 2013 | |
| Notes to Financial Statements | |
| 8. RELATED PARTY TRANSACTIONS | None |
