有一读者问：有这样一段话：
As energy is the central concept in thermodynamics, its fundamental models and laws have been developed to facilitate energy analysis, e.g., to describe energy content and energy transfer. Energy analysis is fundamentally an accounting procedure. In any accounting procedure whatever it is that is under consideration must be clearly identified.
如何分析最后一句话？尤其如何理解 that?
你的困惑可能在于 whatever it is that is under consideration。这是一个由 whatever 引导的名词性从句，在此用作主语。that is under consideration 是一定语从句，修饰其前的代词 it。整个从句的意思是：不管所考虑（或研究）的是什么，它（都必须……）。
