Listen is related to Attend. Attend is a type of Care. Care is a synonym of Maintenance. Maintenance is etymologically related to Maintain. 
Accounting is related to Report. Exclusive is a type of Report. 
Listen <--RelatedTo--> Attend --IsA--> Care <--Synonym--> Maintenance --EtymologicallyRelatedTo--> Maintain 
Accounting <--RelatedTo--> Report <--IsA-- Exclusive 