公债的传统测算方法表明过去借款的遗留情况，进行代际核算的会计师们还把未来考虑在内。
Conventional measures of public debt show the legacy of past borrowing. Generational accountants look far into the future as well.
该项研究利用筹资来源与分配流向矩阵核算方法，测算了1990-1995年中国卫生总费用；
Matrix accounting methods of health financing and fund flow were applied to measure China total health expenditure from 1990to 1995.
本文在对高校教学成本进行概念、内涵辨析和实证研究的基础上，运用有关理论，对高校教学成本的测算方法进行了初步的探讨，以期能为高校核算教学成本及教育成本提供参考价值。
On the basis of the analysis of the connotation and the evidence-based study, the essay USES some theories concerned to discuss the calculation method on teaching-cost in higher school.
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