必然性和偶然性是哲学和逻辑学中一对重要的范畴。
Necessity and contingency are a pair of very important categories in philosophy and logics.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
从历史必然性和逻辑一致性两方面来看，经济分析是必要的。
In terms of historical necessity and logic consistency, economic analysis is necessary.
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