Record is the data item that exists in the CRM system (e.g. 1 record = 1 Account/Task/Opportunity/Attachment/Note/Email, etc.). In other words – one record is equal to the one entity of CRM data (no matter what type is it).
For example: Your current CRM possess: 1 account, 2 tasks, 3 emails and 2 notes.Then, in summary you will have 1 account + 2 tasks + 3 emails + 2 notes = 8 records.