I can't say that the reference is always thus, but it is mostly so, no doubt. As for your 2 sentences: I don't like 'which' as the restrictive pronoun in #1. Use 'that'.
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uktousmy analytic abilities(,) which are important for an accountant.In my opinion, a construction like this, with a possessive adjective and a relative clause, is quite unusual, especially when the relative clause is restrictive.