Skirt is related to Half. Half is part of Whole. 
Accounting is related to Test. Test is related to Multiple. Multiple is a type of Product. Product is related to Smoke. 
Skirt <--RelatedTo--> Half --PartOf--> Whole 
Accounting <--RelatedTo--> Test <--RelatedTo--> Multiple --IsA--> Product <--RelatedTo--> Smoke 