overview
There is no functional difference between styles.xml and themes.xml as many answers have indicated.
It is worth noting that Google’s iosched2014 app has ONLY a styles.xml (no themes.xml).
The name of the XML file is arbitrary
To create a set of styles, save an XML file in the res/values/ directory of your project.
The name of the XML file is arbitrary, but it must use the .xml extension and be saved in the res/values/ folder.
the offical doc:
https://developer.android.google.cn/guide/topics/resources/style-resource?hl=zh_cn
The root node of the XML file must be .
还可以参考博文
https://brainflush.wordpress.com/2009/03/15/understanding-android-themes-and-styles/