We overview the theory of black hole accretion disks. In the first half, we
introduce basic accretion disk models with emphasis on optically thin, adv
ection-dominated accretion flows (ADAFs). We then discuss a potentially use
ful test of the disk model, which uses gravitational microlens events. The
second part will be on time variability and time-dependent models. We will
summarize observed complex variability and discuss its implications from th
e theoretical point of view. Finally, we will touch on the most important i
ssue in future research; that is, magnetic field activity in accretion disk
s.