Fee income is based on cash basis of accounting principles, as only part of the treatment of income received and receivable are not reflected in part, so that we can not accurately calculate the size of the school fees receivable, tuition is not conducive to the calls, can easily cause the loss of tuition fees, while 'business income' to reflect the time of accounting information is not timely, does not accurately reflect the actual assets owned by the school, in fact, a loophole on the accounting, the report does not reflect on the internal management unit can not be a clear understanding of the true of funds. a little note management oversight, financial officers may use deficiencies in the system, keep dividing public funds for personal interest.