为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
本文讨论了将科学计量学应用于科学基金管理应注意的三个环节：一、解决什么问题；
Three aspects concerning the application of scientometrics in the management of science funds are discussed. Firstly, what is the problem to be solved with scientometric method?
第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。
Article 4 the enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.
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