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CHINA LOGISTICS GROUP, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (446,557) $ 490,533
Adjustments to reconcile net income (loss) to net cash provide by (used in) operating activities:    
Depreciation expense 22,243 5,456
Amortization of debt discount 203,848  
Interest expense attributable to beneficial conversion feature of convertible note 21,906  
Loss from change in fair value of derivative liabilities 60,642  
Increase in allowance for doubtful accounts 181,030 9,422
Gain on disposal of property and equipment (3,362)  
Stock-based compensation 35,000  
Changes in operating assets and liabilities:    
Restricted cash (80,474) (79,258)
Notes receivable 8,047  
Accounts receivable (132,605) 1,093,025
Other receivables (208,415) 34,315
Prepaid expense - related parties 17,087  
Advance to vendors and other current assets (308,625) (689,522)
Accounts payable (447,222) (479,092)
Advance from customers 641,917 418,604
Due to related parties (96,968)  
Accrued expense - related parties 21,422  
Accrued expense and current liabilities 136,766 96,414
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (293,846) 899,897
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of property plant and equipment (105,600) (24,210)
Proceeds from disposal of property and equipment 4,515 1,426
Collection of advance to related parties   44,340
Advance to related parties   (11,047)
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES (101,085) 10,509
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from convertible loans payable, net 136,500  
Repayment of advances to related parties (89,050) (166,737)
Advances from related parties   31,975
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 47,450 (134,762)
EFFECT OF EXCHANGE RATE ON CASH 58,327 (56,730)
NET (DECREASE) INCREASE IN CASH (289,154) 718,914
CASH 2,335,156 1,396,896
CASH 2,046,002 2,115,810
Cash paid for:    
Income taxes   23,843
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Common stock issued for future service 27,000  
Common stock issued for convertible notes and accrued interest 632,463  
Notes, advances, and interest payable - related party reclassified to convertible notes $ 385,755