Update 4_10_Accounts_record.rst

Fixed ref: http://bazaar.launchpad.net/~openerp-community/openobject-doc/6.1/revision/1869/i18n/zh_hans/source/book/4/4_10_Accounts/4_10_Accounts_record.rst#i18n/zh_hans/source/book/4/4_10_Accounts/4_10_Accounts_record.rst