The accountant was found to have cooked the books.会计被人发现篡改了账本。A bankrupt must deliver up all his books, papers and records.破产者必须交出所有的账本、文件和记录。He'd seen the accounts, realized he was on a sinking ship, and decided to get off.他看到了账本,意识到自己正处于一条正在沉没的船上,因此决定离开。