Through the illustration of accounting of present special fund for Treasury bond, the authors analyze the existing contradiction in present accounting method and put forward some more reasonable ones.

通过对目前国债专项资金会计核算的说明，分析目前核算办法所存在的矛盾，提出更为合理的会计核算方法。

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By analyses, a simplified calculation method of active earth pressure on back of abutment UN der earthquake condition has been put forward. Calculating results prove the reasonable of this method.

通过分析，本文提出了地震条件下桥台台背主动土压力简化计算方法，计算结果表明了这一公式的合理性。

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A reasonable method to adjust observed coordinate value is put forward for total powerstation traverse in this paper. Its validity and feasibility are proved by example.

本文依据误差理论，针对全站仪导线提出了一种合理的对其坐标观测值进行平差的方法，并用算例验证了该方法的正确性与可行性。

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