And they record the bills they pay as expenses. This is called "cash accounting" and is the way most of us keep our personal books and records.

有些人记账时，他们仅仅记录提供服务收到的现金作为收入，付出的账单金额作为费用：这叫做”收付实现制“——大多数人记录个人账目时采用的方法。

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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”。

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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。

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