question about gluPerspective(...)

hi,
I wonder what is the difference between a matrix created with a call to gluPerspective(…) and

a perspective matrix like
[1 0 0 0 ]
[0 1 0 0 ]
[0 0 1 0 ]
[0 0 1/d 0 ]

or
[1 0 0 0 ]
[0 1 0 0 ]
[0 0 0 0 ]
[0 0 1/d 0 ]

where d is the distance from the projection plane to the origin.

I have looked at the documentation for gluPerpective(…) and there they get a matrix which is different then the matrices over.

Can anybody tell me the difference?