after a Cpanel update,any new accounts created not shown in WHM,
force update not solve the problem.
accounts shown in list after manual modification /etc/userdomains & /etc/trueuserdomains & /etc/trueuserowners but after restart Cpanel these files rollbacked and modified line deleted.

Maybe the update ran into troubles. Try and re update, reboot, and test.

upgrade,upgrade and upgrade didnt help for this problem :d

Alright have you tried these
1) Check for the VirtualHost entry for the domain in /usr/local/apache/conf/httpd.conf file. If the VirtualHost entry is missing, add it.
2) Check the entry for the domain in /var/cpanel/users/username. If the entry domain the domain appears like XDNS=domain.com, change it to DNS=domain.com.

cpanel/mysql/http/.... is right!only accounts not shown in LIST ACCOUNTS at WHM
Alright have you tried these
1) Check for the VirtualHost entry for the domain in /usr/local/apache/conf/httpd.conf file. If the VirtualHost entry is missing, add it.
2) Check the entry for the domain in /var/cpanel/users/username. If the entry domain the domain appears like XDNS=domain.com, change it to DNS=domain.com.