  We present a unified transport theory of hybrid structures, in which a
confined normal state ($N$) sample is sandwiched between two leads each of
which can be either a ferromagnet ($F$) or a superconductor ($S$) via tunnel
barriers. By introducing a four-dimensional Nambu-spinor space, a general
current formula is derived within the Keldysh nonequilibrium Green function
formalism, which can be applied to various kinds of hybrid mesoscopic systems
with strong correlations even in the nonequilibrium situation. Such a formula
is gauge invariant. We also demonstrate analytically for some quantities, such
as the difference between chemical potentials, superconductor order parameter
phases and ferromagnetic magnetization orientations, that only their relative
value appears explicitly in the current expression. When applied to specific
structures, the formula becomes of the Meir-Wingreen-type favoring strong
correlation effects, and reduces to the Landauer-B\"uttiker-type in
noninteracting systems such as the double-barrier resonant structures, which we
study in detail beyond the wide-band approximation.
