Gold Nest Company of Guandong china, is a family-owned enterprise that makes birdcages for the South China market. A popular pastime among older Chinese men is to take their pet daily excursions to teahouses and public perks where they meet with other bird owners to talks and play mahjong. A great deal of attention is lavished on these birds, and the birdcages are often elaborately constructed from exotic woods and contain porcelain feeding bowls and silver roosts. Gold Nest Company makes a broad range of birdcages that it sells through an extensive network of street vendors who receive commissions on their sales. The Chinese currency is the remain, which is denoted by Rmb. All of the company's transaction with customers, employees, and suppliers are conducted in cash; then is no credit