docs/zh_CN: Add zh_CN/accounting/delay-accounting.rst

docs/zh_CN: Add zh_CN/accounting/delay-accounting.rst

Add translation zh_CN/accounting/delay-accounting.rst and links it
to zh_CN/accounting/index.rst while clean its todo entry.

Signed-off-by: Yang Yang <yang.yang29@zte.com.cn>
Reviewed-by: Alex Shi <alexs@kernel.org>
Reviewed-by: Yanteng Si <siyanteng@loongson.cn>
Link: https://lore.kernel.org/r/20211217110949.453361-1-yang.yang29@zte.com.cn
Signed-off-by: Jonathan Corbet <corbet@lwn.net>