and to create such a cuesheet, EAC first detects the "Pre-Track Gaps" of disc.
Because its detection method isn't always accurate, I prefer to detect the pregaps manually first (Action --> Detect Gaps or just 'F4').
If something goes wrong, I know it before the cuesheet will be created.
Fortunately, EAC is smart enough not to check the gaps again before copying.
BTW: If you want to make sure, that all indices in your cuesheet are correct, you can use CloneCD to generate the cuefile (of course, audio sub-reading has to be enabled). CDRWIN will do the same, if you use its 'Subcode analysis' feature.
This takes much more time, but is also much more accurate
To get the offset-corrected audio-image, just select 'Action --> Copy range' in EAC.