{"id":148400,"date":"2026-06-26T10:58:58","date_gmt":"2026-06-26T02:58:58","guid":{"rendered":"https:\/\/www.banyu.com\/blog\/english\/148400\/"},"modified":"2026-06-26T10:58:58","modified_gmt":"2026-06-26T02:58:58","slug":"cpa-teaching-method","status":"publish","type":"post","link":"https:\/\/www.banyu.com\/blog\/english\/148400\/","title":{"rendered":"CPA\u6559\u5b66\u6cd5\u662f\u4ec0\u4e48\uff1f3-12\u5c81\u5e94\u7528\u9898\u7406\u89e3\u4e0e\u5b66\u4e60\u8def\u7ebf"},"content":{"rendered":"

CPA\u6559\u5b66\u6cd5<\/strong>\u662f Concrete\u3001Pictorial\u3001Abstract \u7684\u7f29\u5199\uff0c\u6307\u5b69\u5b50\u5148\u7528\u5b9e\u7269\u7406\u89e3\u6570\u91cf\uff0c\u518d\u7528\u56fe\u50cf\u8868\u793a\u5173\u7cfb\uff0c\u6700\u540e\u7528\u6570\u5b57\u3001\u7b97\u5f0f\u548c\u7b26\u53f7\u89e3\u51b3\u95ee\u9898\u3002\u5b83\u6700\u9002\u5408\u89e3\u51b3\u201c\u4f1a\u7b97\u4f46\u4e0d\u4f1a\u8bfb\u9898\u201d\u201c\u77e5\u9053\u516c\u5f0f\u4f46\u8bf4\u4e0d\u6e05\u4e3a\u4ec0\u4e48\u201d\u7684\u6570\u5b66\u5b66\u4e60\u65ad\u5c42\u3002<\/p>\n

\u5f88\u591a\u4ecb\u7ecd\u4f1a\u628aCPA\u6559\u5b66\u6cd5\u8bf4\u6210\u201c\u6446\u6559\u5177\u3001\u753b\u56fe\u3001\u5217\u5f0f\u201d\u4e09\u6b65\u3002\u771f\u6b63\u6709\u6548\u7684CPA\u8bfe\u5802\u4e0d\u662f\u8d70\u6d41\u7a0b\uff0c\u800c\u662f\u8ba9\u5b69\u5b50\u5b8c\u6210\u4e09\u6b21\u8f6c\u6362\uff1a\u628a\u60c5\u5883\u8f6c\u6210\u6570\u91cf\uff0c\u628a\u6570\u91cf\u8f6c\u6210\u56fe\uff0c\u628a\u56fe\u8f6c\u6210\u7b97\u5f0f<\/strong>\u3002\u8fd9\u4e5f\u662f\u5bb6\u957f\u5224\u65ad\u6570\u5b66\u542f\u8499\u8bfe\u3001\u5e94\u7528\u9898\u8bfe\u548c\u4e00\u5bf9\u4e00\u6570\u5b66\u8bfe\u8d28\u91cf\u65f6\u6700\u8be5\u770b\u7684\u5730\u65b9\u3002<\/p>\n

\"CPA\u6559\u5b66\u6cd5\u4e09\u9636\u6bb5\u5b66\u4e60\u8def\u7ebf\u793a\u610f\u56fe\uff1a\u5b9e\u7269\u64cd\u4f5c\u3001\u753b\u56fe\u5efa\u6a21\u3001\u62bd\u8c61\u5217\u5f0f\"<\/figure>\n

\u4ec0\u4e48\u662fCPA\u6559\u5b66\u6cd5<\/h2>\n

CPA\u6559\u5b66\u6cd5\u662f\u4e00\u6761\u4ece\u201c\u770b\u5f97\u89c1\u201d\u5230\u201c\u60f3\u5f97\u6e05\u201d\u518d\u5230\u201c\u5199\u5f97\u51fa\u201d\u7684\u6570\u5b66\u5b66\u4e60\u8def\u5f84\uff1a<\/p>\n\n\n\n\n\n\n\n
\u9636\u6bb5<\/th>\n\u82f1\u6587<\/th>\n\u5b69\u5b50\u5728\u505a\u4ec0\u4e48<\/th>\n\u6838\u5fc3\u76ee\u6807<\/th>\n<\/tr>\n<\/thead>\n
\u5177\u4f53\u64cd\u4f5c<\/td>\nConcrete<\/td>\n\u6446\u79ef\u6728\u3001\u62e8\u73e0\u5b50\u3001\u5206\u7269\u54c1\u3001\u79fb\u52a8\u56fe\u5f62<\/td>\n\u5efa\u7acb\u6570\u91cf\u3001\u4efd\u6570\u3001\u6bd4\u8f83\u3001\u7a7a\u95f4\u7684\u771f\u5b9e\u7ecf\u9a8c<\/td>\n<\/tr>\n
\u56fe\u50cf\u8868\u5f81<\/td>\nPictorial<\/td>\n\u753b\u7ebf\u6bb5\u56fe\u3001\u5206\u5408\u56fe\u3001\u6570\u8f74\u3001\u65b9\u683c\u56fe\u3001\u9762\u79ef\u56fe<\/td>\n\u628a\u6587\u5b57\u9898\u91cc\u7684\u5173\u7cfb\u53ef\u89c6\u5316<\/td>\n<\/tr>\n
\u62bd\u8c61\u7b26\u53f7<\/td>\nAbstract<\/td>\n\u5199\u7b97\u5f0f\u3001\u5355\u4f4d\u3001\u65b9\u7a0b\u3001\u7ed3\u8bba<\/td>\n\u7528\u6570\u5b66\u7b26\u53f7\u9ad8\u6548\u8868\u8fbe\u548c\u63a8\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u65b0\u52a0\u5761\u6559\u80b2\u90e8\u300aPrimary Mathematics Syllabus\u300b\u628a Concrete-Pictorial-Abstract approach \u5199\u5165\u5c0f\u5b66\u6570\u5b66\u5b66\u4e60\u7ecf\u9a8c\uff0c\u5f3a\u8c03\u7528\u5b83\u63d0\u5347\u6982\u5ff5\u7406\u89e3\u3001\u771f\u5b9e\u60c5\u5883\u5e94\u7528\u548c\u6570\u5b66\u8868\u8fbe\u3002\u82f1\u56fd\u6570\u5b66\u6559\u5b66\u8d44\u6e90 Maths No Problem \u4e5f\u628aCPA\u89e3\u91ca\u4e3a\u4ece\u5177\u4f53\u7ecf\u9a8c\u901a\u5411\u6982\u5ff5\u7406\u89e3\u7684\u5b66\u4e60\u7cfb\u7edf\uff0c\u800c\u4e0d\u662f\u673a\u68b0\u4e09\u6b65\u6cd5\u3002<\/p>\n

\u5bb6\u957f\u53ef\u4ee5\u628a\u5b83\u7406\u89e3\u6210\u4e00\u53e5\u8bdd\uff1aCPA\u6559\u5b66\u6cd5\u4e0d\u662f\u4e3a\u4e86\u8ba9\u5b69\u5b50\u591a\u6446\u6559\u5177\uff0c\u800c\u662f\u4e3a\u4e86\u8ba9\u6bcf\u4e00\u4e2a\u7b97\u5f0f\u90fd\u6709\u53ef\u89e3\u91ca\u7684\u6570\u91cf\u5173\u7cfb\u3002<\/strong><\/p>\n

\u5b69\u5b50\u641c\u201cCPA\u6559\u5b66\u6cd5\u201d\u771f\u6b63\u60f3\u89e3\u51b3\u4ec0\u4e48\u95ee\u9898<\/h2>\n

\u591a\u6570\u5bb6\u957f\u641c\u7d22CPA\u6559\u5b66\u6cd5\uff0c\u5e76\u4e0d\u662f\u60f3\u7814\u7a76\u6559\u5b66\u7406\u8bba\uff0c\u800c\u662f\u5728\u5224\u65ad\u8fd9\u4e9b\u95ee\u9898\uff1a<\/p>\n

    \n
  1. \u5b69\u5b50\u5e94\u7528\u9898\u603b\u9519\uff0c\u662f\u9605\u8bfb\u95ee\u9898\u8fd8\u662f\u6570\u5b66\u95ee\u9898\uff1f<\/li>\n
  2. CPA\u6559\u5b66\u6cd5\u80fd\u4e0d\u80fd\u6539\u5584\u201c\u4f1a\u7b97\u4e0d\u4f1a\u7528\u201d\uff1f<\/li>\n
  3. 3-12\u5c81\u5b69\u5b50\u5206\u522b\u8be5\u5b66\u5230\u4ec0\u4e48\u7a0b\u5ea6\uff1f<\/li>\n
  4. \u8bd5\u542c\u6570\u5b66\u8bfe\u65f6\uff0c\u600e\u4e48\u5224\u65ad\u8001\u5e08\u771f\u7684\u4f1a\u7528CPA\uff1f<\/li>\n
  5. CPA\u548c\u65b0\u52a0\u5761\u6570\u5b66\u3001\u7ebf\u6bb5\u56fe\u3001\u6570\u5b66\u601d\u7ef4\u8bfe\u6709\u4ec0\u4e48\u5173\u7cfb\uff1f<\/li>\n
  6. \u5b83\u6709\u6ca1\u6709\u5c40\u9650\uff0c\u662f\u5426\u4f1a\u803d\u8bef\u8ba1\u7b97\u901f\u5ea6\uff1f<\/li>\n<\/ol>\n

    \u7b54\u6848\u5148\u884c\uff1aCPA\u6559\u5b66\u6cd5\u5bf9\u201c\u7406\u89e3\u6570\u91cf\u5173\u7cfb\u201d\u5f88\u6709\u5e2e\u52a9\uff0c\u4f46\u5b83\u4e0d\u80fd\u66ff\u4ee3\u53e3\u7b97\u8bad\u7ec3\u3001\u4e66\u5199\u89c4\u8303\u548c\u6301\u7eed\u590d\u76d8\u3002\u6700\u597d\u7684\u4f7f\u7528\u65b9\u5f0f\u662f\uff1a\u4f4e\u9f84\u591a\u64cd\u4f5c\uff0c\u5c0f\u5b66\u4f4e\u5e74\u7ea7\u591a\u753b\u56fe\uff0c\u5c0f\u5b66\u9ad8\u5e74\u7ea7\u7528\u56fe\u68c0\u67e5\u62bd\u8c61\u516c\u5f0f\u3002<\/strong><\/p>\n

    \u4e3a\u4ec0\u4e48\u5e94\u7528\u9898\u4e0d\u80fd\u53ea\u9760\u5237\u9898<\/h2>\n

    \u5e94\u7528\u9898\u56f0\u96be\u901a\u5e38\u4e0d\u662f\u7b97\u4e0d\u51fa\u6765\uff0c\u800c\u662f\u5b69\u5b50\u6ca1\u6709\u628a\u6587\u5b57\u8f6c\u6210\u7ed3\u6784\u3002<\/p>\n

    \u4f8b\u5982\uff1a\u201c\u5c0f\u660e\u670912\u5f20\u5361\u7247\uff0c\u662f\u5c0f\u7ea2\u76843\u500d\uff0c\u5c0f\u7ea2\u6709\u51e0\u5f20\uff1f\u201d\u5f88\u591a\u5b69\u5b50\u770b\u5230\u201c3\u500d\u201d\u5c31\u5199 12 \u00d7 3<\/code>\u3002\u8fd9\u4e0d\u662f\u4e58\u6cd5\u4e0d\u4f1a\uff0c\u800c\u662f\u6ca1\u6709\u5206\u6e05\u201c\u8c01\u662f\u603b\u91cf\u3001\u8c01\u662f\u4e00\u4efd\u201d\u3002<\/p>\n

    \u7528CPA\u6559\u5b66\u6cd5\u53ef\u4ee5\u8fd9\u6837\u62c6\uff1a<\/p>\n

      \n
    1. \u5177\u4f53\u64cd\u4f5c<\/strong>\uff1a\u62ff12\u4e2a\u5706\u7247\uff0c\u5c1d\u8bd5\u5e73\u5747\u5206\u62103\u4efd\u3002<\/li>\n
    2. \u56fe\u50cf\u8868\u5f81<\/strong>\uff1a\u753b3\u6bb5\u4e00\u6837\u957f\u7684\u7ebf\u6bb5\uff0c\u603b\u957f\u680712\u3002<\/li>\n
    3. \u62bd\u8c61\u5217\u5f0f<\/strong>\uff1a\u5199 12 \u00f7 3 = 4<\/code>\u3002<\/li>\n
    4. \u8bed\u8a00\u590d\u8ff0<\/strong>\uff1a\u56e0\u4e3a\u5c0f\u660e\u662f\u5c0f\u7ea2\u76843\u500d\uff0c\u6240\u4ee512\u5bf9\u5e943\u4efd\uff0c\u5c0f\u7ea2\u662f1\u4efd\u3002<\/li>\n<\/ol>\n

      \u8fd9\u4e00\u6b65\u7684\u5173\u952e\u4e0d\u662f\u201c\u753b\u4e86\u56fe\u201d\uff0c\u800c\u662f\u5b69\u5b50\u80fd\u8bf4\u51fa\uff1a12\u4e0d\u662f\u4e00\u4efd\uff0c3\u4e5f\u4e0d\u662f\u8981\u4e58\u4e0a\u53bb\u7684\u6570\u91cf\uff0c3\u8868\u793a\u4efd\u6570\u5173\u7cfb\u3002<\/strong><\/p>\n

      \u6709\u6548CPA\u8bfe\u5802\u76845\u6b65\u6d41\u7a0b<\/h2>\n

      \u4e00\u8282\u6709\u6548\u7684CPA\u8bfe\u901a\u5e38\u5305\u62ec5\u4e2a\u52a8\u4f5c\u3002\u5c11\u6389\u4e2d\u95f4\u4efb\u4f55\u4e00\u6b65\uff0c\u5b69\u5b50\u90fd\u53ef\u80fd\u53ea\u662f\u5728\u6a21\u4eff\u8001\u5e08\u3002<\/p>\n

        \n
      1. \u5148\u66b4\u9732\u7406\u89e3<\/strong>\uff1a\u8ba9\u5b69\u5b50\u8bf4\u9898\u91cc\u6709\u54ea\u4e9b\u91cf\u3001\u8c01\u548c\u8c01\u6bd4\u8f83\u3002<\/li>\n
      2. \u518d\u64cd\u4f5c\u9a8c\u8bc1<\/strong>\uff1a\u7528\u5b9e\u7269\u8868\u793a\u201c\u51e0\u4efd\u201d\u201c\u591a\u51e0\u201d\u201c\u5c11\u51e0\u201d\u201c\u5e73\u5747\u5206\u201d\u3002<\/li>\n
      3. \u8f6c\u6210\u56fe\u50cf<\/strong>\uff1a\u628a\u5b9e\u7269\u53d8\u6210\u7ebf\u6bb5\u56fe\u3001\u5206\u5408\u56fe\u3001\u6570\u8f74\u6216\u9762\u79ef\u56fe\u3002<\/li>\n
      4. \u5199\u51fa\u7b97\u5f0f<\/strong>\uff1a\u8ba9\u5b69\u5b50\u89e3\u91ca\u6bcf\u4e2a\u6570\u5b57\u548c\u7b26\u53f7\u4ee3\u8868\u4ec0\u4e48\u3002<\/li>\n
      5. \u6362\u9898\u8fc1\u79fb<\/strong>\uff1a\u6539\u53d8\u6570\u5b57\u3001\u60c5\u5883\u6216\u95ee\u6cd5\uff0c\u68c0\u67e5\u662f\u5426\u771f\u7684\u7406\u89e3\u3002<\/li>\n<\/ol>\n

        EEF\u300aImproving Mathematics in Key Stages 2 and 3\u300b\u63d0\u9192\uff0c\u6559\u5177\u548c\u56fe\u50cf\u53ea\u662f\u5de5\u5177\uff0c\u5173\u952e\u5728\u4e8e\u662f\u5426\u88ab\u6709\u76ee\u7684\u5730\u4f7f\u7528\uff0c\u5e76\u4e14\u5e94\u5728\u5b69\u5b50\u72ec\u7acb\u540e\u9010\u6b65\u64a4\u6389\u3002\u4e5f\u5c31\u662f\u8bf4\uff0cCPA\u6559\u5b66\u6cd5\u7684\u7ec8\u70b9\u4e0d\u662f\u4e00\u76f4\u4f9d\u8d56\u6559\u5177\uff0c\u800c\u662f\u8ba9\u5b69\u5b50\u80fd\u5728\u8111\u4e2d\u5f62\u6210\u7a33\u5b9a\u6a21\u578b\u3002<\/p>\n

        CPA\u4e09\u4e2a\u9636\u6bb5\u5206\u522b\u8bad\u7ec3\u4ec0\u4e48\u80fd\u529b<\/h2>\n\n\n\n\n\n\n\n
        \u9636\u6bb5<\/th>\n\u770b\u8d77\u6765\u50cf\u4ec0\u4e48<\/th>\n\u771f\u6b63\u8bad\u7ec3\u4ec0\u4e48<\/th>\n\u5bb6\u957f\u5bb9\u6613\u8bef\u5224\u4ec0\u4e48<\/th>\n<\/tr>\n<\/thead>\n
        \u5177\u4f53\u64cd\u4f5c<\/td>\n\u6446\u79ef\u6728\u3001\u5206\u7cd6\u679c\u3001\u62e8\u8ba1\u6570\u5668<\/td>\n\u6570\u611f\u3001\u6570\u91cf\u5b88\u6052\u3001\u7b49\u5206\u3001\u6bd4\u8f83<\/td>\n\u4ee5\u4e3a\u5b69\u5b50\u53ea\u662f\u5728\u73a9<\/td>\n<\/tr>\n
        \u56fe\u50cf\u8868\u5f81<\/td>\n\u753b\u7ebf\u6bb5\u56fe\u3001\u6570\u8f74\u3001\u65b9\u683c\u3001\u9762\u79ef\u56fe<\/td>\n\u5efa\u6a21\u3001\u5173\u7cfb\u8868\u8fbe\u3001\u7a7a\u95f4\u60f3\u8c61<\/td>\n\u53ea\u770b\u56fe\u753b\u5f97\u6f02\u4e0d\u6f02\u4eae<\/td>\n<\/tr>\n
        \u62bd\u8c61\u7b26\u53f7<\/td>\n\u5199\u7b97\u5f0f\u3001\u65b9\u7a0b\u3001\u5355\u4f4d\u548c\u7b54\u6848<\/td>\n\u7b26\u53f7\u7406\u89e3\u3001\u63a8\u7406\u3001\u8fc1\u79fb<\/td>\n\u53ea\u770b\u7b97\u5f97\u5feb\u4e0d\u5feb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u4e00\u4e2a\u5e38\u89c1\u8bef\u533a\u662f\uff1a\u4f4e\u9f84\u5b69\u5b50\u5fc5\u987b\u4eceConcrete\u5f00\u59cb\uff0c\u9ad8\u5e74\u7ea7\u5c31\u4e0d\u9700\u8981\u56fe\u50cf\u3002\u5b9e\u9645\u8bfe\u5802\u4e2d\uff0c\u5b69\u5b50\u9047\u5230\u5206\u6570\u3001\u6bd4\u4f8b\u3001\u9762\u79ef\u3001\u65b9\u7a0b\u65f6\uff0c\u5373\u4f7f\u5df2\u7ecf\u56db\u4e94\u5e74\u7ea7\uff0c\u4e5f\u53ef\u80fd\u9700\u8981\u77ed\u6682\u56de\u5230Pictorial\u9636\u6bb5\uff0c\u7528\u56fe\u628a\u62bd\u8c61\u5173\u7cfb\u91cd\u65b0\u770b\u6e05\u3002<\/p>\n

        3-12\u5c81CPA\u6559\u5b66\u6cd5\u5b66\u4e60\u8def\u7ebf<\/h2>\n\n\n\n\n\n\n\n\n\n\n
        \u5e74\u9f84\/\u5e74\u7ea7<\/th>\n\u4e3b\u8981\u4efb\u52a1<\/th>\nCPA\u4fa7\u91cd\u70b9<\/th>\n\u5bb6\u957f\u53ef\u89c2\u5bdf\u7ed3\u679c<\/th>\n<\/tr>\n<\/thead>\n
        3-5\u5c81<\/td>\n\u5206\u7c7b\u3001\u6bd4\u8f83\u3001\u70b9\u6570\u3001\u5f62\u72b6\u3001\u7a7a\u95f4\u65b9\u4f4d<\/td>\n\u5177\u4f53\u64cd\u4f5c\u4e3a\u4e3b<\/td>\n\u80fd\u8bf4\u51fa\u201c\u591a\u51e0\u4e2a\u201d\u201c\u4e00\u6837\u591a\u201d\u201c\u66f4\u957f\u201d\u201c\u5728\u5de6\u8fb9\u201d<\/td>\n<\/tr>\n
        \u5e7c\u5c0f\u8854\u63a5<\/td>\n10\u4ee5\u5185\u5206\u5408\u3001\u52a0\u51cf\u542b\u4e49\u3001\u89c4\u5f8b<\/td>\n\u64cd\u4f5c\u5230\u56fe\u50cf<\/td>\n\u80fd\u7528\u7269\u54c1\u6216\u56fe\u89e3\u91ca\u52a0\u6cd5\u3001\u51cf\u6cd5<\/td>\n<\/tr>\n
        \u4e00\u5e74\u7ea7<\/td>\n\u51d1\u5341\u3001\u9000\u4f4d\u51cf\u3001\u6570\u4f4d\u3001\u7b80\u5355\u5e94\u7528\u9898<\/td>\n\u64cd\u4f5c\u548c\u56fe\u50cf\u5e76\u91cd<\/td>\n\u80fd\u7528\u5206\u5408\u56fe\u3001\u6570\u8f74\u8bf4\u660e\u600e\u4e48\u7b97<\/td>\n<\/tr>\n
        \u4e8c-\u4e09\u5e74\u7ea7<\/td>\n\u4e58\u9664\u3001\u500d\u6570\u3001\u4e24\u6b65\u5e94\u7528\u9898<\/td>\n\u56fe\u50cf\u8868\u5f81\u52a0\u91cd<\/td>\n\u80fd\u753b\u7ebf\u6bb5\u56fe\u8868\u793a\u201c\u51e0\u4efd\u201d\u548c\u201c\u603b\u6570\u201d<\/td>\n<\/tr>\n
        \u56db-\u516d\u5e74\u7ea7<\/td>\n\u5206\u6570\u3001\u6bd4\u4f8b\u3001\u9762\u79ef\u3001\u767e\u5206\u6570\u3001\u65b9\u7a0b\u96cf\u5f62<\/td>\n\u56fe\u50cf\u5230\u62bd\u8c61<\/td>\n\u80fd\u7528\u56fe\u68c0\u67e5\u516c\u5f0f\u548c\u7b97\u5f0f\u662f\u5426\u5408\u7406<\/td>\n<\/tr>\n
        \u521d\u4e2d\u8854\u63a5<\/td>\n\u4ee3\u6570\u8868\u8fbe\u3001\u51fd\u6570\u521d\u6b65\u3001\u7efc\u5408\u5e94\u7528<\/td>\n\u62bd\u8c61\u4e3a\u4e3b\uff0c\u5fc5\u8981\u65f6\u56de\u56fe\u50cf<\/td>\n\u80fd\u628a\u6587\u5b57\u5173\u7cfb\u8f6c\u6210\u5f0f\u5b50\u6216\u56fe\u8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u5982\u679c\u5b69\u5b50\u5df2\u7ecf\u4e0a\u5c0f\u5b66\u5374\u4ecd\u7136\u9700\u8981\u6446\u4e00\u6446\uff0c\u4e0d\u4e00\u5b9a\u8bf4\u660e\u843d\u540e\u3002\u771f\u6b63\u9700\u8981\u8b66\u60d5\u7684\u662f\uff1a\u6446\u5b8c\u8bf4\u4e0d\u51fa\u5173\u7cfb\uff0c\u753b\u5b8c\u5199\u4e0d\u51fa\u7b97\u5f0f\uff0c\u5199\u5b8c\u89e3\u91ca\u4e0d\u4e86\u4e3a\u4ec0\u4e48\u3002<\/strong><\/p>\n

        \u4f4e\u9f84\u6570\u5b66\u542f\u8499\u5bb6\u5ead\u53ef\u4ee5\u53c2\u8003 \u4f34\u9c7c4\u5c81\u6570\u5b66\u542f\u8499\u6d4b\u8bc4<\/a>\uff0c\u91cd\u70b9\u770b\u8bfe\u7a0b\u662f\u5426\u628a\u5174\u8da3\u3001\u64cd\u4f5c\u548c\u6570\u5b66\u8868\u8fbe\u8fde\u8d77\u6765\uff0c\u800c\u4e0d\u662f\u53ea\u770b\u52a8\u753b\u6216\u6e38\u620f\u70ed\u95f9\u3002<\/p>\n

        \u4e0d\u540c\u6570\u5b66\u5185\u5bb9\u600e\u4e48\u7528CPA<\/h2>\n

        CPA\u6559\u5b66\u6cd5\u4e0d\u662f\u53ea\u7528\u4e8e\u52a0\u51cf\u6cd5\u3002\u5b83\u5728\u5c0f\u5b66\u6570\u5b66\u91cc\u6700\u6709\u4ef7\u503c\u7684\u573a\u666f\uff0c\u662f\u628a\u5bb9\u6613\u62bd\u8c61\u5316\u7684\u5185\u5bb9\u53d8\u6210\u53ef\u89e3\u91ca\u7684\u7ed3\u6784\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
        \u6570\u5b66\u5185\u5bb9<\/th>\nConcrete\u600e\u4e48\u505a<\/th>\nPictorial\u600e\u4e48\u753b<\/th>\nAbstract\u600e\u4e48\u5199<\/th>\n<\/tr>\n<\/thead>\n
        \u6570\u7684\u5206\u5408<\/td>\n\u752810\u4e2a\u5706\u7247\u62c6\u6210\u4e24\u5806<\/td>\n\u5206\u5408\u56fe\u3001\u5341\u6846\u56fe<\/td>\n7 + 3 = 10<\/code>\uff0c10 - 7 = 3<\/code><\/td>\n<\/tr>\n
        \u9000\u4f4d\u51cf\u6cd5<\/td>\n\u7528\u4e00\u6346\u5341\u6839\u5c0f\u68d2\u62c6\u621010\u4e2a\u4e00<\/td>\n\u6570\u8f74\u3001\u5341\u6846\u56fe<\/td>\n13 - 8 = 5<\/code><\/td>\n<\/tr>\n
        \u4e58\u6cd5<\/td>\n\u64463\u7ec4\uff0c\u6bcf\u7ec44\u4e2a<\/td>\n\u7b49\u7ec4\u56fe\u3001\u7ebf\u6bb5\u56fe<\/td>\n4 \u00d7 3 = 12<\/code><\/td>\n<\/tr>\n
        \u9664\u6cd5<\/td>\n\u628a12\u4e2a\u7269\u54c1\u5e73\u5747\u5206<\/td>\n\u4efd\u6570\u56fe\u3001\u9635\u5217\u56fe<\/td>\n12 \u00f7 3 = 4<\/code><\/td>\n<\/tr>\n
        \u5206\u6570<\/td>\n\u6298\u7eb8\u3001\u5206\u62ab\u8428\u3001\u5206\u5706\u7247<\/td>\n\u9762\u79ef\u56fe\u3001\u6570\u8f74<\/td>\n3\/4<\/code>\uff0c1\/4 + 2\/4 = 3\/4<\/code><\/td>\n<\/tr>\n
        \u6bd4\u4f8b<\/td>\n\u7528\u79ef\u6728\u8868\u793a\u4e24\u79cd\u989c\u8272\u7684\u4efd\u6570<\/td>\n\u53cc\u7ebf\u6bb5\u56fe<\/td>\n2:3<\/code>\uff0cx\/15 = 2\/3<\/code><\/td>\n<\/tr>\n
        \u9762\u79ef<\/td>\n\u7528\u5c0f\u65b9\u683c\u94fa\u6ee1\u56fe\u5f62<\/td>\n\u65b9\u683c\u56fe\u3001\u5206\u5272\u56fe<\/td>\n\u957f \u00d7 \u5bbd<\/code><\/td>\n<\/tr>\n
        \u65b9\u7a0b<\/td>\n\u7528\u5929\u5e73\u6216\u4e24\u8fb9\u7b49\u91cf\u7269\u54c1<\/td>\n\u5e73\u8861\u56fe\u3001\u7ebf\u6bb5\u56fe<\/td>\nx + 5 = 12<\/code><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u5224\u65ad\u5b69\u5b50\u662f\u5426\u7406\u89e3\uff0c\u4e0d\u8981\u53ea\u95ee\u201c\u4f1a\u4e0d\u4f1a\u201d\u3002\u66f4\u6709\u6548\u7684\u95ee\u9898\u662f\uff1a\u8fd9\u9053\u9898\u80fd\u4e0d\u80fd\u6362\u4e00\u79cd\u56fe\u8868\u793a\uff1f\u5982\u679c\u6570\u5b57\u53d8\u5927\uff0c\u4f60\u7684\u56fe\u8fd8\u6210\u7acb\u5417\uff1f\u8fd9\u4e2a\u7b97\u5f0f\u91cc\u7684\u6bcf\u4e2a\u6570\u4ece\u54ea\u91cc\u6765\uff1f<\/strong><\/p>\n

        Banyu\u8bfe\u5802\u89c2\u5bdf\u6846\u67b6\uff1a\u56db\u683c\u8bca\u65ad\u5b69\u5b50\u662f\u5426\u771f\u61c2<\/h2>\n

        \u5728\u770bCPA\u8bfe\u5802\u65f6\uff0c\u6211\u4eec\u5efa\u8bae\u7528\u201c\u56db\u683c\u8bca\u65ad\u201d\u66ff\u4ee3\u201c\u4eca\u5929\u505a\u5bf9\u51e0\u9053\u9898\u201d\u3002<\/p>\n\n\n\n\n\n\n\n\n
        \u8bca\u65ad\u683c<\/th>\n\u95ee\u5b69\u5b50\u4ec0\u4e48<\/th>\n\u771f\u61c2\u7684\u8868\u73b0<\/th>\n\u8fd8\u6ca1\u61c2\u7684\u8868\u73b0<\/th>\n<\/tr>\n<\/thead>\n
        \u91cf<\/td>\n\u9898\u91cc\u6709\u54ea\u4e9b\u91cf\uff1f<\/td>\n\u80fd\u8bf4\u51fa\u5bf9\u8c61\u3001\u6570\u91cf\u3001\u5355\u4f4d<\/td>\n\u53ea\u91cd\u590d\u9898\u76ee\uff0c\u4e0d\u77e5\u9053\u95ee\u4ec0\u4e48<\/td>\n<\/tr>\n
        \u5173\u7cfb<\/td>\n\u8c01\u548c\u8c01\u6709\u4ec0\u4e48\u5173\u7cfb\uff1f<\/td>\n\u80fd\u8bf4\u201c3\u500d\u8868\u793a3\u4efd\u4e00\u6837\u591a\u201d<\/td>\n\u53ea\u6293\u5173\u952e\u8bcd\uff0c\u5982\u770b\u5230\u201c\u591a\u201d\u5c31\u52a0<\/td>\n<\/tr>\n
        \u8868\u5f81<\/td>\n\u4f60\u80fd\u753b\u51fa\u6765\u5417\uff1f<\/td>\n\u56fe\u80fd\u5bf9\u5e94\u6bcf\u4e2a\u91cf\u548c\u5173\u7cfb<\/td>\n\u56fe\u53ea\u662f\u88c5\u9970\uff0c\u548c\u9898\u610f\u65e0\u5173<\/td>\n<\/tr>\n
        \u7b26\u53f7<\/td>\n\u4e3a\u4ec0\u4e48\u8fd9\u6837\u5217\u5f0f\uff1f<\/td>\n\u80fd\u89e3\u91ca\u8fd0\u7b97\u7b26\u53f7\u548c\u6bcf\u4e2a\u6570\u5b57<\/td>\n\u7b54\u6848\u5bf9\uff0c\u4f46\u8bf4\u201c\u8001\u5e08\u6559\u7684\u201d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u8fd9\u4e2a\u6846\u67b6\u7684\u597d\u5904\u662f\u80fd\u5b9a\u4f4d\u95ee\u9898\u3002\u5b69\u5b50\u5982\u679c\u201c\u91cf\u201d\u9519\uff0c\u4f18\u5148\u7ec3\u8bfb\u9898\u548c\u6807\u4fe1\u606f\uff1b\u5982\u679c\u201c\u5173\u7cfb\u201d\u9519\uff0c\u4f18\u5148\u7ec3\u6bd4\u8f83\u3001\u500d\u6570\u3001\u7b49\u5206\uff1b\u5982\u679c\u201c\u8868\u5f81\u201d\u9519\uff0c\u4f18\u5148\u7ec3\u7ebf\u6bb5\u56fe\uff1b\u5982\u679c\u201c\u7b26\u53f7\u201d\u9519\uff0c\u624d\u91cd\u70b9\u7ec3\u5217\u5f0f\u548c\u8ba1\u7b97\u3002<\/p>\n

        \u8bfe\u5802\u6848\u4f8b\u4e00\uff1a\u4e8c\u5e74\u7ea7\u500d\u6570\u9898<\/h2>\n

        \u9898\u76ee\uff1a\u201c\u4e00\u76d2\u5f69\u7b14\u67096\u652f\uff0c3\u76d2\u5f69\u7b14\u4e00\u5171\u6709\u591a\u5c11\u652f\uff1f\u201d<\/p>\n

        \u5f88\u591a\u5b69\u5b50\u80fd\u76f4\u63a5\u5199 6 \u00d7 3 = 18<\/code>\uff0c\u4f46\u8fd9\u4e0d\u4e00\u5b9a\u8bf4\u660e\u4ed6\u7406\u89e3\u4e58\u6cd5\u3002\u8001\u5e08\u7ee7\u7eed\u95ee\uff1a\u201c18\u652f\u5f69\u7b14\uff0c\u6bcf\u76d26\u652f\uff0c\u53ef\u4ee5\u88c5\u51e0\u76d2\uff1f\u201d\u5982\u679c\u5b69\u5b50\u8fdf\u7591\uff0c\u8bf4\u660e\u4ed6\u53ef\u80fd\u53ea\u8bb0\u4f4f\u4e86\u4e58\u6cd5\u53e3\u8bc0\uff0c\u6ca1\u6709\u7406\u89e3\u201c\u6bcf\u4efd\u6570\u91cf\u3001\u4efd\u6570\u3001\u603b\u6570\u201d\u7684\u5173\u7cfb\u3002<\/p>\n

        \u66f4\u6709\u6548\u7684CPA\u6d41\u7a0b\u662f\uff1a<\/p>\n

          \n
        1. \u64463\u7ec4\u5706\u7247\uff0c\u6bcf\u7ec46\u4e2a\u3002<\/li>\n
        2. \u753b3\u6bb5\u7b49\u957f\u7ebf\u6bb5\uff0c\u6bcf\u6bb5\u68076\u3002<\/li>\n
        3. \u5199 6 + 6 + 6 = 18<\/code>\u3002<\/li>\n
        4. \u8fc7\u6e21\u5230 6 \u00d7 3 = 18<\/code>\u3002<\/li>\n
        5. \u53cd\u5411\u63d0\u95ee 18 \u00f7 6 = 3<\/code>\u3002<\/li>\n
        6. \u8ba9\u5b69\u5b50\u590d\u8ff0\uff1a\u6bcf\u76d26\u652f\u662f\u6bcf\u4efd\u6570\u91cf\uff0c3\u76d2\u662f\u4efd\u6570\uff0c18\u652f\u662f\u603b\u6570\u3002<\/li>\n<\/ol>\n

          \u8fd9\u7c7b\u8bfe\u5802\u770b\u8d77\u6765\u6bd4\u76f4\u63a5\u6559\u516c\u5f0f\u6162\uff0c\u4f46\u5b83\u5efa\u7acb\u7684\u662f\u53ef\u8fc1\u79fb\u7ed3\u6784\u3002\u5b69\u5b50\u540e\u9762\u9047\u5230\u201c3\u6bb5\u8def\u7a0b\u201d\u201c3\u500d\u4ef7\u683c\u201d\u201c3\u4efd\u9762\u79ef\u201d\uff0c\u624d\u4e0d\u4f1a\u53ea\u9760\u5173\u952e\u8bcd\u731c\u8fd0\u7b97\u3002<\/p>\n

          \u60f3\u770b\u66f4\u63a5\u8fd1\u771f\u5b9e\u8bfe\u7a0b\u4f53\u9a8c\u7684\u62c6\u89e3\uff0c\u53ef\u4ee5\u53c2\u8003 \u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u8bfe\u5802\u4f53\u9a8c<\/a>\uff0c\u91cd\u70b9\u770b\u8001\u5e08\u5982\u4f55\u8ffd\u95ee\u3001\u7ea0\u9519\u548c\u8ba9\u5b69\u5b50\u590d\u8ff0\u3002<\/p>\n

          \u8bfe\u5802\u6848\u4f8b\u4e8c\uff1a\u4e09\u5e74\u7ea7\u4e24\u6b65\u5e94\u7528\u9898<\/h2>\n

          \u9898\u76ee\uff1a\u201c\u4e00\u672c\u4e6648\u9875\uff0c\u5c0f\u6797\u5df2\u7ecf\u770b\u4e8618\u9875\uff0c\u5269\u4e0b\u7684\u51c6\u59073\u5929\u770b\u5b8c\uff0c\u5e73\u5747\u6bcf\u5929\u770b\u591a\u5c11\u9875\uff1f\u201d<\/p>\n

          \u5b69\u5b50\u5e38\u89c1\u9519\u8bef\u662f\u76f4\u63a5 48 \u00f7 3 = 16<\/code>\uff0c\u56e0\u4e3a\u4ed6\u770b\u5230\u201c\u5e73\u5747\u6bcf\u5929\u201d\u548c\u201c3\u5929\u201d\u3002\u8fd9\u8bf4\u660e\u5b69\u5b50\u8df3\u8fc7\u4e86\u201c\u5269\u4e0b\u7684\u201d\u8fd9\u4e2a\u4e2d\u95f4\u91cf\u3002<\/p>\n

          CPA\u62c6\u6cd5\uff1a<\/p>\n

            \n
          1. Concrete<\/strong>\uff1a\u752848\u4e2a\u65b9\u5757\u8868\u793a\u6574\u672c\u4e66\uff0c\u5148\u62ff\u8d7018\u4e2a\u3002<\/li>\n
          2. Pictorial<\/strong>\uff1a\u753b\u4e00\u6761\u603b\u7ebf\u6bb548\uff0c\u5212\u6389\u5df2\u770b18\uff0c\u5269\u4f59\u90e8\u5206\u518d\u5e73\u5747\u5206\u62103\u6bb5\u3002<\/li>\n
          3. Abstract<\/strong>\uff1a\u5148\u5199 48 - 18 = 30<\/code>\uff0c\u518d\u5199 30 \u00f7 3 = 10<\/code>\u3002<\/li>\n
          4. \u68c0\u67e5<\/strong>\uff1a10\u9875\u4e00\u5929\uff0c3\u5929\u662f30\u9875\uff0c\u52a0\u4e0a\u5df2\u770b\u768418\u9875\uff0c\u6b63\u597d48\u9875\u3002<\/li>\n<\/ol>\n

            \u8fd9\u7c7b\u9898\u7684\u6838\u5fc3\u4e0d\u662f\u201c\u51cf\u5b8c\u518d\u9664\u201d\u8fd9\u4e2a\u5957\u8def\uff0c\u800c\u662f\u5b69\u5b50\u80fd\u8bf4\u6e05\uff1a\u5e73\u5747\u5206\u7684\u4e0d\u662f48\u9875\uff0c\u800c\u662f\u5269\u4e0b\u768430\u9875\u3002<\/strong><\/p>\n

            CPA\u6559\u5b66\u6cd5\u80fd\u63d0\u5347\u54ea\u4e9b\u80fd\u529b<\/h2>\n

            CPA\u6559\u5b66\u6cd5\u4e3b\u8981\u63d0\u5347\u56db\u7c7b\u80fd\u529b\u3002<\/p>\n\n\n\n\n\n\n\n\n
            \u80fd\u529b<\/th>\n\u5177\u4f53\u8868\u73b0<\/th>\n\u4e3a\u4ec0\u4e48\u91cd\u8981<\/th>\n<\/tr>\n<\/thead>\n
            \u6570\u611f<\/td>\n\u77e5\u905310\u53ef\u4ee5\u62c6\u62107\u548c3\uff0c\u4e5f\u53ef\u4ee5\u62c6\u62106\u548c4<\/td>\n\u51d1\u5341\u3001\u9000\u4f4d\u3001\u5206\u6570\u90fd\u4f9d\u8d56\u6570\u7684\u7ed3\u6784<\/td>\n<\/tr>\n
            \u5efa\u6a21\u80fd\u529b<\/td>\n\u80fd\u628a\u6587\u5b57\u9898\u753b\u6210\u7ebf\u6bb5\u56fe\u3001\u6570\u8f74\u6216\u9762\u79ef\u56fe<\/td>\n\u5e94\u7528\u9898\u7684\u672c\u8d28\u662f\u5173\u7cfb\u5efa\u6a21<\/td>\n<\/tr>\n
            \u6570\u5b66\u8868\u8fbe<\/td>\n\u80fd\u8bf4\u201c\u56e0\u4e3a\u603b\u6570\u88ab\u5e73\u5747\u5206\u62103\u4efd\uff0c\u6240\u4ee5\u7528\u9664\u6cd5\u201d<\/td>\n\u89e3\u91ca\u80fd\u529b\u80fd\u66b4\u9732\u771f\u5b9e\u7406\u89e3<\/td>\n<\/tr>\n
            \u8fc1\u79fb\u80fd\u529b<\/td>\n\u6362\u6570\u5b57\u3001\u6362\u573a\u666f\u540e\u4ecd\u80fd\u6293\u4f4f\u5173\u7cfb<\/td>\n\u9632\u6b62\u53ea\u8bb0\u9898\u578b\u548c\u5173\u952e\u8bcd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u4f46CPA\u6559\u5b66\u6cd5\u4e0d\u662f\u4e07\u80fd\u7684\u3002\u5b83\u4e0d\u80fd\u5355\u72ec\u89e3\u51b3\u6240\u6709\u6570\u5b66\u95ee\u9898\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n
            \u95ee\u9898<\/th>\nCPA\u80fd\u5e2e\u4ec0\u4e48<\/th>\n\u8fd8\u9700\u8981\u4ec0\u4e48<\/th>\n<\/tr>\n<\/thead>\n
            \u53e3\u7b97\u6162<\/td>\n\u5e2e\u5b69\u5b50\u7406\u89e3\u51d1\u5341\u3001\u5206\u5408\u3001\u4e58\u9664\u542b\u4e49<\/td>\n\u9ad8\u9891\u3001\u77ed\u65f6\u3001\u7a33\u5b9a\u7684\u53e3\u7b97\u7ec3\u4e60<\/td>\n<\/tr>\n
            \u7c97\u5fc3\u6f0f\u5355\u4f4d<\/td>\n\u5e2e\u5b69\u5b50\u770b\u6e05\u91cf\u548c\u5173\u7cfb<\/td>\n\u5ba1\u9898\u4e60\u60ef\u3001\u4e66\u5199\u89c4\u8303\u3001\u68c0\u67e5\u6e05\u5355<\/td>\n<\/tr>\n
            \u9605\u8bfb\u7406\u89e3\u5f31<\/td>\n\u5e2e\u5b69\u5b50\u628a\u6587\u5b57\u8f6c\u6210\u56fe<\/td>\n\u5173\u952e\u8bcd\u89e3\u91ca\u3001\u590d\u8ff0\u8bad\u7ec3\u3001\u8bed\u6587\u9605\u8bfb\u79ef\u7d2f<\/td>\n<\/tr>\n
            \u8003\u8bd5\u505a\u4e0d\u5b8c<\/td>\n\u5e2e\u5b69\u5b50\u51cf\u5c11\u4e71\u8bd5<\/td>\n\u9650\u65f6\u8bad\u7ec3\u3001\u9898\u578b\u719f\u6089\u5ea6\u3001\u8ba1\u7b97\u719f\u7ec3\u5ea6<\/td>\n<\/tr>\n
            \u9ad8\u5e74\u7ea7\u516c\u5f0f\u6df7\u4e71<\/td>\n\u7528\u56fe\u89e3\u91ca\u516c\u5f0f\u6765\u6e90<\/td>\n\u516c\u5f0f\u8bb0\u5fc6\u3001\u53d8\u5f0f\u7ec3\u4e60\u3001\u9519\u9898\u590d\u76d8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u5bb6\u5ead\u600e\u4e48\u7ec3CPA\uff1a10\u5206\u949f\u5c31\u591f<\/h2>\n

            \u5bb6\u5ead\u7ec3\u4e60\u4e0d\u9700\u8981\u4e70\u5f88\u591a\u6559\u5177\u3002\u786c\u5e01\u3001\u7ebd\u6263\u3001\u79ef\u6728\u3001\u7eb8\u6761\u3001\u65b9\u683c\u7eb8\u90fd\u53ef\u4ee5\u3002\u5173\u952e\u662f\u6bcf\u6b21\u53ea\u7ec3\u4e00\u4e2a\u5173\u7cfb\uff0c\u4e0d\u8981\u628a\u5bb6\u5ead\u7ec3\u4e60\u53d8\u6210\u5c0f\u578b\u8003\u8bd5\u3002<\/p>\n

            \u4e00\u4e2a10\u5206\u949f\u6d41\u7a0b\uff1a<\/p>\n

              \n
            1. 2\u5206\u949f\u8bfb\u9898<\/strong>\uff1a\u5708\u51fa\u5bf9\u8c61\u3001\u6570\u91cf\u548c\u95ee\u9898\u3002<\/li>\n
            2. 3\u5206\u949f\u6446\u4e00\u6446<\/strong>\uff1a\u7528\u7269\u54c1\u8868\u793a\u9898\u91cc\u7684\u6570\u91cf\u3002<\/li>\n
            3. 2\u5206\u949f\u753b\u4e00\u753b<\/strong>\uff1a\u628a\u7269\u54c1\u53d8\u6210\u7ebf\u6bb5\u56fe\u3001\u5206\u5408\u56fe\u6216\u6570\u8f74\u3002<\/li>\n
            4. 2\u5206\u949f\u5199\u4e00\u5199<\/strong>\uff1a\u5217\u7b97\u5f0f\uff0c\u5e76\u5199\u5355\u4f4d\u3002<\/li>\n
            5. 1\u5206\u949f\u8bf4\u4e00\u8bf4<\/strong>\uff1a\u8ba9\u5b69\u5b50\u7528\u201c\u56e0\u4e3a\u2026\u2026\u6240\u4ee5\u2026\u2026\u201d\u89e3\u91ca\u3002<\/li>\n<\/ol>\n

              \u5bb6\u957f\u5c11\u95ee\u201c\u4f60\u600e\u4e48\u53c8\u9519\u4e86\u201d\uff0c\u591a\u95ee\u8fd94\u53e5\uff1a<\/p>\n

                \n
              1. \u8fd9\u9053\u9898\u95ee\u7684\u662f\u54ea\u4e2a\u91cf\uff1f<\/li>\n
              2. \u54ea\u4e2a\u6570\u8868\u793a\u4e00\u4efd\uff0c\u54ea\u4e2a\u6570\u8868\u793a\u603b\u6570\uff1f<\/li>\n
              3. \u4f60\u7684\u56fe\u91cc\u6bcf\u4e00\u6bb5\u4ee3\u8868\u4ec0\u4e48\uff1f<\/li>\n
              4. \u5982\u679c\u7b54\u6848\u5bf9\uff0c\u53cd\u8fc7\u6765\u68c0\u67e5\u80fd\u4e0d\u80fd\u56de\u5230\u9898\u76ee\uff1f<\/li>\n<\/ol>\n

                \u8bd5\u542c\u8bfe\u600e\u4e48\u5224\u65adCPA\u6559\u5b66\u6cd5\u662f\u5426\u7528\u5bf9\u4e86<\/h2>\n

                \u8bd5\u542c\u4e00\u8282\u6570\u5b66\u8bfe\uff0c\u4e0d\u80fd\u5224\u65ad\u957f\u671f\u6210\u7ee9\uff0c\u4f46\u53ef\u4ee5\u770b\u51fa\u6559\u5b66\u65b9\u5f0f\u662f\u5426\u9002\u5408\u5b69\u5b50\u3002\u5efa\u8bae\u7528\u4e0b\u9762\u768410\u5206\u8868\uff0c\u6bcf\u98790-2\u5206\u3002<\/p>\n\n\n\n\n\n\n\n\n\n
                \u89c2\u5bdf\u9879<\/th>\n0\u5206<\/th>\n1\u5206<\/th>\n2\u5206<\/th>\n<\/tr>\n<\/thead>\n
                \u9898\u610f\u8bca\u65ad<\/td>\n\u76f4\u63a5\u8bb2\u9898<\/td>\n\u8001\u5e08\u5e26\u7740\u5708\u4fe1\u606f<\/td>\n\u5b69\u5b50\u80fd\u81ea\u5df1\u8bf4\u51fa\u91cf\u548c\u95ee\u9898<\/td>\n<\/tr>\n
                \u64cd\u4f5c\u5339\u914d<\/td>\n\u6559\u5177\u4e0e\u9898\u610f\u65e0\u5173<\/td>\n\u8001\u5e08\u6446\uff0c\u5b69\u5b50\u770b<\/td>\n\u5b69\u5b50\u8fb9\u6446\u8fb9\u89e3\u91ca<\/td>\n<\/tr>\n
                \u56fe\u50cf\u5efa\u6a21<\/td>\n\u6ca1\u6709\u56fe<\/td>\n\u8001\u5e08\u753b\u56fe<\/td>\n\u5b69\u5b50\u80fd\u8865\u56fe\u3001\u6539\u56fe\u6216\u8bf4\u56fe<\/td>\n<\/tr>\n
                \u7b97\u5f0f\u89e3\u91ca<\/td>\n\u53ea\u5199\u7b54\u6848<\/td>\n\u8001\u5e08\u89e3\u91ca<\/td>\n\u5b69\u5b50\u80fd\u8bf4\u660e\u8fd0\u7b97\u7406\u7531<\/td>\n<\/tr>\n
                \u9519\u9898\u56de\u6eaf<\/td>\n\u76f4\u63a5\u6539\u7b54\u6848<\/td>\n\u56de\u770b\u4e00\u6b65<\/td>\n\u56de\u5230\u56fe\u6216\u64cd\u4f5c\u627e\u9519\u8bef\u6765\u6e90<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u603b\u5206\u4f4e\u4e8e4\u5206\uff0c\u8bfe\u5802\u53ef\u80fd\u53ea\u662f\u8bb2\u89e3\u6216\u5237\u9898\uff1b5-7\u5206\u8bf4\u660e\u6709CPA\u610f\u8bc6\uff0c\u4f46\u5b69\u5b50\u4e3b\u52a8\u8868\u8fbe\u4e0d\u8db3\uff1b8-10\u5206\u901a\u5e38\u8bf4\u660e\u8bfe\u5802\u628a\u7406\u89e3\u3001\u56fe\u50cf\u548c\u62bd\u8c61\u5217\u5f0f\u8fde\u63a5\u8d77\u6765\u4e86\u3002<\/p>\n

                \u5982\u679c\u60f3\u8fdb\u4e00\u6b65\u4e86\u89e3\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u7684\u8bfe\u7a0b\u5165\u53e3\u30011\u5bf91\u8bca\u65ad\u548c\u8bd5\u542c\u5b89\u6392\uff0c\u53ef\u4ee5\u67e5\u770b \u4f34\u9c7cK12\/\u5168\u80fd\u6570\u5b66\u5b98\u7f51\u5165\u53e3<\/a>\u3002\u5982\u679c\u6b63\u5728\u6bd4\u8f83CPA\u8def\u5f84\u4e0e\u52a8\u753b\u601d\u7ef4\u8bfe\uff0c\u4e5f\u53ef\u4ee5\u770b \u4f34\u9c7cCPA\u6559\u5b66\u6cd5\u4e0e\u706b\u82b1\u601d\u7ef4\u52a8\u753b\u8bfe\u6d4b\u8bc4<\/a>\u3002<\/p>\n

                \u5e38\u89c1\u8bef\u533a<\/h2>\n

                \u8bef\u533a\u4e00\uff1aCPA\u5c31\u662f\u7ed9\u4f4e\u9f84\u5b69\u5b50\u73a9\u6559\u5177<\/h3>\n

                \u6559\u5177\u53ea\u662f\u5165\u53e3\u3002\u5b69\u5b50\u5982\u679c\u6446\u5b8c\u4e0d\u80fd\u8bf4\u51fa\u6570\u91cf\u5173\u7cfb\uff0c\u8bf4\u660e\u8fd8\u6ca1\u6709\u8fdb\u5165\u771f\u6b63\u7684\u6570\u5b66\u7406\u89e3\u3002\u6709\u6548CPA\u8bfe\u4e00\u5b9a\u4f1a\u4ece\u64cd\u4f5c\u8fc7\u6e21\u5230\u56fe\uff0c\u518d\u8fc7\u6e21\u5230\u7b97\u5f0f\u3002<\/p>\n

                \u8bef\u533a\u4e8c\uff1a\u56fe\u753b\u5f97\u597d\u770b\u5c31\u662f\u5efa\u6a21\u80fd\u529b\u5f3a<\/h3>\n

                \u6570\u5b66\u56fe\u4e0d\u662f\u7f8e\u672f\u56fe\u3002\u7ebf\u6bb5\u56fe\u3001\u6570\u8f74\u3001\u9762\u79ef\u56fe\u7684\u4ef7\u503c\u5728\u4e8e\u8868\u793a\u5173\u7cfb\u3002\u56fe\u53ef\u4ee5\u5f88\u7b80\u6d01\uff0c\u4f46\u5fc5\u987b\u80fd\u56de\u7b54\uff1a\u6bcf\u4e00\u6bb5\u4ee3\u8868\u4ec0\u4e48\uff0c\u6574\u4f53\u548c\u90e8\u5206\u600e\u4e48\u5bf9\u5e94\u3002<\/p>\n

                \u8bef\u533a\u4e09\uff1a\u770b\u5230\u5173\u952e\u8bcd\u5c31\u51b3\u5b9a\u8fd0\u7b97<\/h3>\n

                \u201c\u591a\u201d\u4e0d\u4e00\u5b9a\u52a0\uff0c\u201c\u5c11\u201d\u4e0d\u4e00\u5b9a\u51cf\uff0c\u201c\u4e00\u5171\u201d\u4e0d\u4e00\u5b9a\u52a0\uff0c\u201c\u500d\u201d\u4e5f\u4e0d\u4e00\u5b9a\u4e58\u3002CPA\u6559\u5b66\u6cd5\u8981\u8bad\u7ec3\u7684\u662f\u5173\u7cfb\u5224\u65ad\uff0c\u800c\u4e0d\u662f\u5173\u952e\u8bcd\u53cd\u5c04\u3002<\/p>\n

                \u8bef\u533a\u56db\uff1a\u5b66CPA\u4f1a\u5f71\u54cd\u8ba1\u7b97\u901f\u5ea6<\/h3>\n

                \u524d\u671f\u753b\u56fe\u4f1a\u6162\uff0c\u4f46\u8fd9\u662f\u4e3a\u4e86\u5efa\u7acb\u7a33\u5b9a\u7ed3\u6784\u3002\u7406\u89e3\u7a33\u5b9a\u540e\uff0c\u5f88\u591a\u56fe\u4f1a\u5185\u5316\u6210\u8111\u4e2d\u7684\u6a21\u578b\uff0c\u5217\u5f0f\u53cd\u800c\u66f4\u5feb\u3002\u901f\u5ea6\u8bad\u7ec3\u5e94\u653e\u5728\u7406\u89e3\u4e4b\u540e\uff0c\u800c\u4e0d\u662f\u66ff\u4ee3\u7406\u89e3\u3002<\/p>\n

                \u8bef\u533a\u4e94\uff1a\u7528\u4e86CPA\u5c31\u4e0d\u7528\u80cc\u516c\u5f0f<\/h3>\n

                \u9ad8\u5e74\u7ea7\u4ecd\u7136\u9700\u8981\u719f\u8bb0\u516c\u5f0f\u3001\u8ba1\u7b97\u89c4\u5219\u548c\u5e38\u7528\u6a21\u578b\u3002CPA\u7684\u4f5c\u7528\u662f\u8ba9\u516c\u5f0f\u6709\u6765\u6e90\uff0c\u8ba9\u5b69\u5b50\u77e5\u9053\u4ec0\u4e48\u65f6\u5019\u80fd\u7528\u3001\u4e3a\u4ec0\u4e48\u80fd\u7528\u3001\u6362\u4e00\u79cd\u9898\u76ee\u8fd8\u662f\u5426\u6210\u7acb\u3002<\/p>\n

                \u54ea\u4e9b\u5b69\u5b50\u66f4\u9002\u5408CPA\u6559\u5b66\u6cd5<\/h2>\n

                \u66f4\u9002\u5408\u7684\u5b69\u5b50\u901a\u5e38\u6709\u4e09\u7c7b\uff1a<\/p>\n

                  \n
                1. \u8ba1\u7b97\u80fd\u505a\uff0c\u5e94\u7528\u9898\u5e38\u9519<\/strong>\uff1a\u8bf4\u660e\u6587\u5b57\u5230\u6570\u91cf\u5173\u7cfb\u7684\u8f6c\u6362\u8584\u5f31\u3002<\/li>\n
                2. \u4f4e\u9f84\u6570\u5b66\u542f\u8499\u7f3a\u5c11\u6570\u611f<\/strong>\uff1a\u6bd4\u5982\u6570\u6570\u4f1a\u80cc\uff0c\u4f46\u4e0d\u7406\u89e3\u591a\u5c11\u3001\u5206\u5408\u3001\u6bd4\u8f83\u3002<\/li>\n
                3. \u9047\u5230\u500d\u6570\u3001\u5206\u6570\u3001\u9762\u79ef\u3001\u6bd4\u4f8b\u5c31\u80cc\u516c\u5f0f<\/strong>\uff1a\u8bf4\u660e\u62bd\u8c61\u7b26\u53f7\u6ca1\u6709\u5efa\u7acb\u5728\u56fe\u50cf\u7406\u89e3\u4e0a\u3002<\/li>\n<\/ol>\n

                  \u5982\u679c\u5b69\u5b50\u53ea\u662f\u7ec3\u4e60\u91cf\u4e0d\u8db3\uff0cCPA\u8981\u548c\u53e3\u7b97\u3001\u4e66\u5199\u3001\u9519\u9898\u590d\u76d8\u914d\u5408\u3002\u5982\u679c\u5b69\u5b50\u660e\u663e\u6297\u62d2\u6570\u5b66\uff0c\u524d\u671f\u53ef\u4ee5\u964d\u4f4e\u62bd\u8c61\u7b26\u53f7\u538b\u529b\uff0c\u7528\u64cd\u4f5c\u548c\u56fe\u50cf\u5148\u6062\u590d\u201c\u6211\u80fd\u770b\u61c2\u201d\u7684\u611f\u89c9\u3002<\/p>\n

                  \u5e38\u89c1\u95ee\u9898<\/h2>\n

                  CPA\u6559\u5b66\u6cd5\u548c\u65b0\u52a0\u5761\u6570\u5b66\u662f\u4ec0\u4e48\u5173\u7cfb<\/h3>\n

                  CPA\u6559\u5b66\u6cd5\u5e38\u88ab\u89c6\u4e3a\u65b0\u52a0\u5761\u6570\u5b66\u7684\u91cd\u8981\u6559\u5b66\u8def\u5f84\u4e4b\u4e00\uff0c\u4f46\u4e24\u8005\u4e0d\u5b8c\u5168\u7b49\u540c\u3002\u65b0\u52a0\u5761\u6570\u5b66\u8fd8\u5305\u62ec\u95ee\u9898\u89e3\u51b3\u3001\u6a21\u578b\u6cd5\u3001\u87ba\u65cb\u5f0f\u8fdb\u9636\u3001\u6570\u5b66\u8868\u8fbe\u7b49\u5185\u5bb9\u3002CPA\u66f4\u805a\u7126\u6982\u5ff5\u4ece\u5177\u4f53\u5230\u62bd\u8c61\u7684\u8fc7\u6e21\u3002<\/p>\n

                  CPA\u6559\u5b66\u6cd5\u9002\u5408\u51e0\u5c81\u5b69\u5b50<\/h3>\n

                  3-12\u5c81\u90fd\u53ef\u4ee5\u7528\uff0c\u4f46\u4fa7\u91cd\u70b9\u4e0d\u540c\u30023-5\u5c81\u4ee5\u5177\u4f53\u64cd\u4f5c\u548c\u8bed\u8a00\u8868\u8fbe\u4e3a\u4e3b\uff1b\u5c0f\u5b66\u4f4e\u5e74\u7ea7\u91cd\u70b9\u4ece\u64cd\u4f5c\u8fc7\u6e21\u5230\u56fe\u50cf\uff1b\u5c0f\u5b66\u9ad8\u5e74\u7ea7\u66f4\u5e38\u7528\u56fe\u50cf\u7406\u89e3\u5206\u6570\u3001\u6bd4\u4f8b\u3001\u9762\u79ef\u548c\u65b9\u7a0b\u3002<\/p>\n

                  \u5b69\u5b50\u753b\u56fe\u5f88\u6162\uff0c\u4f1a\u4e0d\u4f1a\u803d\u8bef\u505a\u9898<\/h3>\n

                  \u521a\u5f00\u59cb\u4f1a\u6162\u3002\u8fd9\u4e2a\u9636\u6bb5\u7684\u76ee\u6807\u4e0d\u662f\u901f\u5ea6\uff0c\u800c\u662f\u8ba9\u5b69\u5b50\u770b\u6e05\u5173\u7cfb\u3002\u7b49\u7ebf\u6bb5\u56fe\u3001\u6570\u8f74\u548c\u5206\u5408\u56fe\u719f\u7ec3\u540e\uff0c\u5f88\u591a\u56fe\u4f1a\u5185\u5316\u6210\u601d\u7ef4\u6a21\u578b\uff0c\u5217\u5f0f\u901f\u5ea6\u4f1a\u63d0\u9ad8\u3002<\/p>\n

                  \u5b69\u5b50\u4e0d\u613f\u610f\u6446\u6559\u5177\uff0c\u53ea\u60f3\u76f4\u63a5\u7b97\u600e\u4e48\u529e<\/h3>\n

                  \u5982\u679c\u5b69\u5b50\u80fd\u76f4\u63a5\u5217\u5f0f\u5e76\u89e3\u91ca\u7406\u7531\uff0c\u53ef\u4ee5\u4e0d\u5f3a\u884c\u6446\u6559\u5177\u3002\u5982\u679c\u5b69\u5b50\u7b54\u9519\u6216\u89e3\u91ca\u4e0d\u6e05\uff0c\u5c31\u9700\u8981\u77ed\u6682\u56de\u5230\u64cd\u4f5c\u6216\u56fe\u50cf\u3002CPA\u4e0d\u662f\u56fa\u5b9a\u6d41\u7a0b\uff0c\u800c\u662f\u8bca\u65ad\u548c\u8865\u6865\u6881\u7684\u65b9\u6cd5\u3002<\/p>\n

                  CPA\u6559\u5b66\u6cd5\u80fd\u63d0\u9ad8\u5e94\u7528\u9898\u6210\u7ee9\u5417<\/h3>\n

                  \u5b83\u80fd\u63d0\u9ad8\u5e94\u7528\u9898\u7406\u89e3\u548c\u5efa\u6a21\u80fd\u529b\uff0c\u4f46\u6210\u7ee9\u53d8\u5316\u8fd8\u53d6\u51b3\u4e8e\u8ba1\u7b97\u719f\u7ec3\u5ea6\u3001\u9605\u8bfb\u80fd\u529b\u3001\u7ec3\u4e60\u9891\u7387\u548c\u9519\u9898\u590d\u76d8\u3002\u4e0d\u8981\u53ea\u770b\u4e00\u4e24\u6b21\u8bfe\u7684\u6b63\u786e\u7387\uff0c\u66f4\u8981\u770b\u5b69\u5b50\u80fd\u5426\u8bf4\u6e05\u9898\u610f\u3001\u753b\u51fa\u5173\u7cfb\u3001\u89e3\u91ca\u7b97\u5f0f\u3002<\/p>\n

                  \u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u9002\u5408\u7528CPA\u6559\u5b66\u6cd5\u542f\u8499\u5417<\/h3>\n

                  \u5982\u679c\u5b69\u5b50\u5b58\u5728\u201c\u4f1a\u7b97\u4e0d\u4f1a\u8bb2\u201d\u201c\u5e94\u7528\u9898\u6293\u5173\u952e\u8bcd\u201d\u201c\u5206\u6570\u500d\u6570\u9760\u80cc\u516c\u5f0f\u201d\u7b49\u95ee\u9898\uff0c\u53ef\u4ee5\u91cd\u70b9\u89c2\u5bdf\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u8bd5\u542c\u8bfe\u4e2d\u7684CPA\u73af\u8282\uff1a\u8001\u5e08\u662f\u5426\u5148\u8bca\u65ad\u7406\u89e3\uff0c\u662f\u5426\u8ba9\u5b69\u5b50\u753b\u56fe\u8868\u8fbe\uff0c\u662f\u5426\u8ffd\u95ee\u7b97\u5f0f\u7406\u7531\uff0c\u800c\u4e0d\u662f\u53ea\u770b\u5f53\u5802\u505a\u5bf9\u51e0\u9053\u9898\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

                  CPA\u6559\u5b66\u6cd5\u662f\u5177\u4f53\u64cd\u4f5c\u3001\u56fe\u50cf\u8868\u5f81\u3001\u62bd\u8c61\u7b26\u53f7\u7684\u6570\u5b66\u5b66\u4e60\u8def\u5f84\u3002\u672c\u6587\u7528\u5e94\u7528\u9898\u6848\u4f8b\u3001\u5206\u9f84\u8def\u7ebf\u3001\u8bfe\u5802\u89c2\u5bdf\u8868\u548c\u5bb6\u5ead\u7ec3\u4e60\u6cd5\uff0c\u8bf4\u660e\u5b69\u5b50\u5982\u4f55\u4ece\u6446\u6559\u5177\u3001\u753b\u56fe\u5efa\u6a21\u8fc7\u6e21\u5230\u72ec\u7acb\u5217\u5f0f\u3002<\/p>\n","protected":false},"author":1,"featured_media":148399,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-148400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-english"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t