以下为句子列表：
英文: Much has been done to study the wildcat modifying of accounting policy in foreign countries and a lot of valuable conclusions and documents have been produced.
中文: 关于自发性会计政策变更的研究，国外进行了大量的研究，形成了许多有价值的结论及文献。
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英文: The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
中文: 摘要自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
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