Im use user manger on main router. the main router work also as ntp server.
in userman config (router and customer) i set the “time zone” parameter to “parent time zone” but stil i have bad time, one hour back , for example on router i have 9:00 but in userman 8:00 o the some time … why ?
Is your timezone set correctly under /system clock?
yes , dont You read ? … 
, i have set the time zone from “parent” to static one and is ok … 
, but stil dont know what is “parent time zone” . ?
Have you checked the clock on the subscriber? If the timezone is correct on all devices and they are all using a valid NTP server then I would suppose that the time is correct. Maybe the quotes below will help with your question.
“Customer with owner permissions is called subscriber. Subscriber’s parent is himself”
"Time zone. Specific for each customer. By default equals to 00:00. Session and credit info is stored as GMT regardless of ROS time zone on the User Manager router. This value specifies the way data is displayed on the User Manager web pages. "
Quotation source: http://wiki.mikrotik.com/wiki/User_Manager/Customers