China Bull Management 10-K 3 Oct 16 2013 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2013	Oct. 03, 2016
Document And Entity Information
Entity Registrant Name	China Bull Management Inc
Entity Central Index Key	1,510,963
Document Type	10-K
Document Period End Date	Dec. 31, 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		$ 96,160
Entity Common Stock, Shares Outstanding		1,108,596
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,013

Balance Sheets (USD$)(Unaudited

Balance Sheets (USD$)(Unaudited) - - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Cash	$ 73,314	$ 75,055
Total Current Asset	73,315	75,055
Fixed Assets	3,403	4,508
Total Assets	76,718	79,563
Current Liabilities:
Deposits from Customer
Due to officer	106	1,606
Taxes parable
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	(4,026)	(2,680)
Total Shareholders' Equity	76,611	77,957
Total Liabilities and Shareholders' Equity	$ 76,717	$ 79,563

Statements of Operations(USD$)

Statements of Operations(USD$) (Unaudited) - USD ($)	12 Months Ended		36 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]
Revenue	$ 1,800	$ 19,620	$ 35,920
Cost of Revenue	1,195		3,090
Gross Profits	605	19,620	32,830
Operating Expenses
General and administrative expenses	(2,135)	22,576	(37,441)
Total Operating Expenses	(2,135)	22,576	(37,441)
Income (loss) from Operation	(2,135)	(2,956)	(4,611)
Interests income (expenses)	183	211	620
Income before income taxes	(1,952)	(2,745)	(3,991)
Provision for income taxes			(35)
Net income	$ (1,347)	$ (2,745)	$ (4,026)
Net earning per share
Basic and diluted
Weighted average shares outstanding:
Basic and diluted	1,108,596	1,108,596	1,108,596

Statements of Cash Flows(USD$)

Statements of Cash Flows(USD$) (Unaudited) - USD ($)	12 Months Ended		36 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (1,347)	$ (2,745)	$ (4,026)
Decrease of deposits from customers		(2,500)
Increase of taxes payable		(35)
Decrease (increase) of Accounts receivable		(2,000)
Increase of Due to Officer	(1,500)	732	106
Increase of Depreciation, amortization, and other noncash items	1,106	(726)	2,145
Net cash provided by operating activities	(1,741)	(3,274)	(1,775)
Investing Activities
Purchases of Computer System		(2,461)	(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	$ 73,314	$ 75,055	$ 73,314

Shareholders Equity (Unaudited)

Shareholders Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Comprehensive Income / Loss	Retained Earnings / Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2009	0
Beginning Balance, Amount(USD $) at Dec. 31, 2009		$ 127		$ 127
Issuance of Common Stock, Shares	126,096
Issuance of Common Stock, Amount		127		127
Net income (loss)(USD $)
Ending Balance, Shares at Dec. 31, 2010	126,096
Ending Balance, Amount(USD $) at Dec. 31, 2010		127		127
Issuance of Common Stock, Shares	982,500
Issuance of Common Stock, Amount		80,510		80,637
Net income (loss)(USD $)			65	65
Ending Balance, Shares at Dec. 31, 2011	1,108,596
Ending Balance, Amount(USD $) at Dec. 31, 2011		80,637	65	80,702
Issuance of Common Stock, Amount
Net income (loss)(USD $)			(2,745)	(2,745)	(2,745)
Ending Balance, Shares at Dec. 31, 2012	1,108,596
Ending Balance, Amount(USD $) at Dec. 31, 2012		$ 80,637	(2,680)	77,957
Issuance of Common Stock, Amount
Net income (loss)(USD $)			$ (1,347)	$ (1,347)	$ (1,347)
Ending Balance, Shares at Dec. 31, 2013		80,637	(4,027)	76,610
Ending Balance, Amount(USD $) at Dec. 31, 2013	$ 1,108,596

1. ORGANIZATIONS AND DESCRIPTIO

1. ORGANIZATIONS AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 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 providing management consulting services to the small or median sized private companies in China or other emerging countries that want to look for business partners, or agencies, or financing resources, or to become public through IPO or reverse merger in the United States, or Canada. The Company was a subsidiary of China Education International (former name: USChina Channel Inc.), and spun off on December 31, 2010. The Company is in the development stage with minimal operations.

2. SUMMARY OF SIGNIFICANT ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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-K and Article 8 of Regulation S-X. The Company selected December 31 as 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. Estimates 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. Fair Value of Financial Instruments 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 December 31, 2012, 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 period from December 17, 2010 (inception) through December 31, 2013. 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 December 31, 2013.

3. GOING CONCERN

3. GOING CONCERN	12 Months Ended
	Dec. 31, 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 December 31, 2013 and generated little revenues of $35,920 including $1,800 in this year, and the Company's current asset of $76,717 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

4. WARRANTS AND OPTIONS	12 Months Ended
	Dec. 31, 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. RELATED PARTY TRANSACTIONS_

5. RELATED PARTY TRANSACTIONS:	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
5. RELATED PARTY TRANSACTIONS:	None.

6. INCOME TAXES

6. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
6. INCOME TAXES	None.

7. NET OPERATING LOSSES

7. NET OPERATING LOSSES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
7. NET OPERATING LOSSES	As of December 31, 2013, the Company has a net operating loss carryforward of $(1,952) or $(0.00) per share. Net operating loss carryforward expires twenty years from the date the loss was incurred.

8. STOCK TRANSACTIONS

8. STOCK TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
8. STOCK TRANSACTIONS	None.

9. STOCKHOLDERS EQUITY

9. STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2013
Other Liabilities Disclosure [Abstract]
9.STOCKHOLDERS EQUITY	The stockholders' equity section of the Company contains the following classes of capital stock as of December 31, 2013: Common stock, $0.0001 par value; 75,000,000 shares authorized; 1,108,596 shares issued and outstanding and 96,160 with SEC registration.

10. GIFTS DISTRIBUTION OF USCHI

10. GIFTS DISTRIBUTION OF USCHINA CHANNEL INC’S SHARE	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
10. GIFTS DISTRIBUTION OF USCHINA CHANNEL INC’S SHARE	On November 12, 2012, the Board of Directors of this company made decision: to purchase 1,138,596 shares of common stock of USChina Channel Inc (note: this is new company with the old name of USChina Channel Inc which became vacate after USChina Channel was acquired by China Education) on par value $0.0001 per share for aggregate price of $113.86. The share offering of USChina Channel Inc to China Bull Management Inc was relative to the two companies’ close relations of the sole control interests of Andrew Chien, not involving any public stock offering such as public solicits including advertisement, and was exempted from the registration requirement due to Section 4(2) of the Securities Act of 1933, as amended. These purchased shares distributed to the shareholders of our company on one to one basis that is every outstanding share of China Bull Management Inc got one share distribution of USChina Channel Inc as a special dividend, or gift from the Company. The record of this dividend distribution was November 29, 2012; and the payment day February 6, 2013.

Balance Sheet(parenthetical)

Balance Sheet(parenthetical) - $ / shares	Dec. 31, 2013	Dec. 31, 2012
Balance Sheetparenthetical
Common Shares Par Value	$ 0.0001	$ 0.0001
Common Stock Oustanding	1,108,596	1,108,596
Common Stock Shares Issued	1,108,596	1,108,596