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Update zh_CN/accounting/delay-accounting.rst.
The document modification has been merged which refers to the following link:
https://lore.kernel.org/all/1639583021-92977-1-git-send-email-wang.yong12@zte.com.cn/

Signed-off-by: wangyong <wang.yong12@zte.com.cn>
Reviewed-by: Yang Yang <yang.yang29@zte.com.cn>
Reviewed-by: Alex Shi <alexs@kernel.org>
Link: https://lore.kernel.org/r/1642003482-48935-1-git-send-email-wang.yong12@zte.com.cn

Signed-off-by: Jonathan Corbet <corbet@lwn.net>