摘要：In the paper is presented in a very detailed manner the proof of the calculus formula of the absolute velocity and absolute acceleration in case of the relative motion of a particle. The method is based on matrix calculus. First one will express the particle coordinates relatively to the fixed reference frame using a matrix relation. Then this relation will be derived with respect to time and in this way we will obtain successively the formulas with the aid of which we may compute the absolute velocity and the absolute acceleration respectively.
