Record accounting books的意思|示意

This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.

这就导致了另一个重要概念，叫作“权责发生制”。

Audit: if so requested, the Publishers agree to allow the Proprietors to audit the Publishers' books of record relating to the Work in order to verify royalty accounting and printing statements.

审核：若有要求，出版方允许版权方为证实版税账目和印制报告，审核出版方与此作品有关的档案册。