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I already have author accounts at both Amazon and BN.

If I use smashwords for the rest of the formats, do I have to give up my existing accounts?

And what about royalties? Does smashwords take a cut?
 

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Since you already cover the two major outlets directly, there is not much to be gained through Smashwords. I talked about it also in a recent blog post, called "Focusing your distribution."
http://guidohenkel.com/2011/06/focussing-your-distribution/

The only thing you'll get through Smashwords is turning your hard work into a series of horribly broken e-books that are more likely to undermine your reputation and turn off and disappoint your readers than actually generate additional sales.
 
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