When I try to update more than 100 records in CommercientsF21__Invoice__c I'm getting error like this Error: System.LimitException: Too many SOQL queries: 101
 and my code is 
public class CommercientSF21InvoiceTriggerHandler1 {
    public static void accountUpdate(List<CommercientSF21__Invoice__c> currentRecordId){
        System.debug(currentRecordId);
        List<Account> accUpdate = new List<Account>();
        List<Account> accountWithoutInvoice = new List<Account>();
        List<CommercientSF21__Invoice__c> invoiceList = [select Id,
                                                         CommercientSF21__IVM_InvoiceDate__c from CommercientSF21__Invoice__c where CommercientSF21__Account__c=:currentRecordId[0].CommercientSF21__Account__c];
        for(Account acc : [select id,Current_Year_Revenue__c,Last_Order_Date__c,
                           Previous_Year_Revenue__c from Account where Id =:currentRecordId[0].CommercientSF21__Account__c]){
                               if(invoiceList.size() == 0){
                                   acc.Current_Year_Revenue__c = NULL;
                                   acc.Lifetime_Value_LTV__c = NULL;
                                   acc.Previous_Year_Revenue__c = NULL;
                                   accountWithoutInvoice.add(acc);
                               }
                               
                           }
        map<id,account> accmap = new map<id,account>();
        accmap.putall(accountWithoutInvoice);
        if(accmap.size()>0){
            update accmap.values();
        }
        Set<Id> currentYearRecordIds = new Set<Id>();
        Set<Id> previousYearRecordIds = new Set<Id>();
        for(integer i=0; i<invoiceList.size(); i++){ 
            Datetime record = invoiceList[i].CommercientSF21__IVM_InvoiceDate__c;
            if(record != NULL){ 
                String yearoftherecord = String.valueOf(record.Year());
                Integer curentYear = Date.Today().Year();
                String currentYearInteger = String.valueOf(curentYear);
                Integer previousyear = curentYear -1;
                String previousyearInteger = String.valueOf(previousyear);
                if(currentYearInteger == yearoftherecord ){
                    currentYearRecordIds.add(invoiceList[i].Id);
                }
                else if(previousyearInteger == yearoftherecord){
                    previousYearRecordIds.add(invoiceList[i].Id);
                }
            }
        }
     //   List<CommercientSF21__Invoice__c> dummy = [SELECT id,CommercientSF21__IVM_InvoiceAmt__c from CommercientSF21__Invoice__c
       //                                            where Id =:currentRecordId[0].CommercientSF21__Account__c];
        List<AggregateResult> currentYearAmountList = [SELECT SUM(CommercientSF21__IVM_InvoiceAmt__c )tot FROM CommercientSF21__Invoice__c WHERE Id= :currentYearRecordIds];
        System.debug(currentYearAmountList);
        List<AggregateResult> previousYearAmountList = [SELECT SUM(CommercientSF21__IVM_InvoiceAmt__c )tot FROM CommercientSF21__Invoice__c WHERE Id= :previousYearRecordIds];
        System.debug(previousYearAmountList);
        List<AggregateResult> totalAmountList = [SELECT SUM(CommercientSF21__IVM_InvoiceAmt__c )tot FROM CommercientSF21__Invoice__c WHERE Id IN : currentRecordId ];
        System.debug(totalAmountList);
        Object sumAmountCurrentYear = currentYearAmountList[0].get('tot');
        Object sumAmountPreviousYear = previousYearAmountList[0].get('tot');
        Object sumAmountTotalYear = totalAmountList[0].get('tot');
        for(Account acc: [select id,Current_Year_Revenue__c,Last_Order_Date__c,
                          Previous_Year_Revenue__c from Account where Id =:currentRecordId[0].CommercientSF21__Account__c] ){
                              acc.Previous_Year_Revenue__c = Integer.valueOf(sumAmountPreviousYear);
                              acc.Current_Year_Revenue__c = Integer.valueOf(sumAmountCurrentYear);
                              acc.Lifetime_Value_LTV__c = Integer.valueOf(sumAmountTotalYear);
                              accUpdate.add(acc);
                          }
        map<id,account> accMapToUpdate = new map<id,account>();
        accMapToUpdate.putall(accUpdate);
        if(accMapToUpdate.size()>0){
            update accMapToUpdate.values();
        }
    
    }
}