2. It is never easy to relinquish something into which one has
devoted so much energy and passion.

要放弃一些倾注了这么多精力和热情的事决不是一件容易的事情。
3. Part Three is
devoted to general accounting and its key role in the management of the whole enterprise.

第三部分是用来描述通用会计以及它在整个企业管理过程中的关键作用。