To cook the books

Neil:	Hello and welcome to the BBC Learning English kitchen with me, Neil, and my assistant, Feifei.
Feifei:	Yes, welcome to The English We Speak from BBC Learning English. I am very excited today because Neil has asked me to be his assistant in the BBC Learning English kitchen.
Neil:	That's right. I've started boiling the water in the saucepan and now I'll prepare the ingredients.
Feifei:	Oh, I'm so excited! I wonder what Neil's going to cook. So what are the ingredients?
Neil:	There we go.
Feifei:	Neil, I think you are emptying your bag from the library rather than the supermarket!
Neil:	No Feifei, this is right. I'm going to cook the books.
Feifei:	Cook the books?! Are you crazy?!
Neil:	Yes, Feifei. I might look happy and full of joy but there's something terrible I have to admit.
Feifei:	Oh no. What's that?
Neil:	Well ... I have serious financial problems. I'm millions of pounds in debt.
Feifei:	Oh no! How will cooking the books help?
Neil:	It's an expression in English. If you 'cook the books', you change the numbers in a company's financial records so you can take some of the money for yourself illegally.
Feifei:	Neil! That's not like you. Let's hear some more examples of that phrase being used.

Feifei:	Hmm, so are you cooking the books so you can pay off your debts?
Neil:	Yes, it's the only thing I can think of. I'm desperate!
Feifei:	I don't think that's a good idea, Neil. Fraud is a serious crime. Oh, but hang on. What's that floating on the top?
Neil:	Oh it's just a lottery ticket. I use them as bookmarks.
Feifei:	Let me check the lottery numbers on my smartphone.
Neil:	What's the point? I never win.
Feifei:	Actually Neil, you've won!
Neil:	I've won? I'm a millionaire! My problems are over! Let's celebrate! Let's have a meal! Here—this one I've just cooked.
Feifei:	Neil didn't cook the books in vain. Mmm—these books are actually delicious!
Neil:	Not bad, are they?!