{"id":148402,"date":"2026-06-26T10:59:01","date_gmt":"2026-06-26T02:59:01","guid":{"rendered":"https:\/\/www.banyu.com\/blog\/english\/148402\/"},"modified":"2026-06-26T10:59:01","modified_gmt":"2026-06-26T02:59:01","slug":"banyu-cpa-math","status":"publish","type":"post","link":"https:\/\/www.banyu.com\/blog\/english\/148402\/","title":{"rendered":"\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u662f\u4ec0\u4e48\uff1f\u9002\u5408\u8ba1\u7b97\u8584\u5f31\u5b69\u5b50\u5417"},"content":{"rendered":"<p>**\u7b54\u6848\u5148\u884c\uff1a**\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u66f4\u9002\u5408\u201c\u4f1a\u80cc\u89c4\u5219\u3001\u4f46\u8bf4\u4e0d\u6e05\u6570\u91cf\u5173\u7cfb\u201d\u7684\u5b69\u5b50\u3002\u82e5\u5b69\u5b50\u53ea\u662f\u53e3\u7b97\u6162\uff0c\u5148\u7ec3\u719f\u7ec3\u5ea6\uff1b\u82e5\u5b69\u5b50\u5728\u8fdb\u9000\u4f4d\u3001\u770b\u56fe\u5217\u5f0f\u3001\u5e94\u7528\u9898\u3001\u56fe\u5f62\u7a7a\u95f4\u9898\u4e0a\u53cd\u590d\u5361\u4f4f\uff0cCPA\u8def\u5f84\u66f4\u503c\u5f97\u8bd5\u542c\u89c2\u5bdf\u3002<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" style=\"max-width:100%;height:auto\" loading=\"lazy\"  src=\"https:\/\/www.banyu.com\/blog\/wp-content\/uploads\/2026\/06\/1782216075266-16-75282-1.jpg\" alt=\"\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u4e2d\u5b69\u5b50\u7528\u79ef\u6728\u7406\u89e3\u56fe\u5f62\u7a7a\u95f4\u548c\u8ba1\u7b97\u5173\u7cfb\"><\/figure>\n<h2>\u4ec0\u4e48\u662f\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5<\/h2>\n<p><strong>\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\uff0c\u662f\u628a\u6570\u5b66\u6982\u5ff5\u6309\u201c\u5b9e\u7269\u64cd\u4f5c\u3001\u56fe\u5f62\u8868\u5f81\u3001\u7b26\u53f7\u62bd\u8c61\u201d\u63a8\u8fdb\u7684\u8bfe\u5802\u8def\u5f84\uff0c\u5e2e\u52a9\u5b69\u5b50\u5148\u7406\u89e3\u6570\u91cf\u5173\u7cfb\uff0c\u518d\u5199\u51fa\u7b97\u5f0f\u3002<\/strong><\/p>\n<p>CPA\u6765\u81ea Concrete\u3001Pictorial\u3001Abstract\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9636\u6bb5<\/th>\n<th>\u5b69\u5b50\u8981\u505a\u4ec0\u4e48<\/th>\n<th>\u5bb6\u957f\u8981\u770b\u4ec0\u4e48<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Concrete \u5b9e\u7269\u64cd\u4f5c<\/td>\n<td>\u7528\u65b9\u5757\u3001\u5341\u683c\u9635\u3001\u6570\u8f74\u3001\u7eb8\u7247\u6446\u51fa\u6570\u91cf<\/td>\n<td>\u662f\u5426\u80fd\u8bf4\u51fa\u201c\u6bcf\u4e00\u5757\u4ee3\u8868\u4ec0\u4e48\u201d<\/td>\n<\/tr>\n<tr>\n<td>Pictorial \u56fe\u5f62\u8868\u5f81<\/td>\n<td>\u628a\u6570\u91cf\u753b\u6210\u7ebf\u6bb5\u56fe\u3001\u6570\u7ec4\u56fe\u3001\u5206\u5408\u56fe\u3001\u9762\u79ef\u6a21\u578b<\/td>\n<td>\u662f\u5426\u80fd\u4ece\u56fe\u4e2d\u770b\u51fa\u52a0\u51cf\u4e58\u9664\u5173\u7cfb<\/td>\n<\/tr>\n<tr>\n<td>Abstract \u7b26\u53f7\u62bd\u8c61<\/td>\n<td>\u5199\u6a2a\u5f0f\u3001\u7ad6\u5f0f\u3001\u516c\u5f0f\u6216\u89e3\u9898\u6b65\u9aa4<\/td>\n<td>\u662f\u5426\u77e5\u9053\u7b97\u5f0f\u6bcf\u4e2a\u6570\u5b57\u4ece\u54ea\u91cc\u6765<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b83\u4e0d\u662f\u201c\u628a\u8bfe\u8bb2\u5f97\u66f4\u6709\u8da3\u201d\u7684\u5305\u88c5\uff0c\u800c\u662f\u89e3\u51b3\u4e00\u4e2a\u5177\u4f53\u95ee\u9898\uff1a\u5b69\u5b50\u80fd\u5426\u5728<strong>\u5b9e\u7269\u3001\u56fe\u5f62\u3001\u7b97\u5f0f<\/strong>\u4e4b\u95f4\u6765\u56de\u7ffb\u8bd1\u3002\u5f88\u591a\u8ba1\u7b97\u8584\u5f31\u5e76\u4e0d\u662f\u624b\u901f\u6162\uff0c\u800c\u662f\u5b69\u5b50\u8fd8\u6ca1\u6709\u628a\u201c\u6570\u91cf\u7ed3\u6784\u201d\u770b\u6e05\u695a\u3002<\/p>\n<p>\u65b0\u52a0\u5761\u6559\u80b2\u90e8\u5c0f\u5b66\u6570\u5b66\u8bfe\u7a0b\u5927\u7eb2\u4e2d\u4e5f\u660e\u786e\u628a Concrete-Pictorial-Abstract approach \u7528\u4e8e\u589e\u5f3a\u6982\u5ff5\u7406\u89e3\uff0c\u5e76\u5728\u4f4e\u5e74\u7ea7\u5b66\u4e60\u7ecf\u9a8c\u4e2d\u8981\u6c42\u5b66\u751f\u4f7f\u7528\u5177\u4f53\u7269\u4f53\u3001\u56fe\u50cf\u8868\u5f81\u548c\u7b97\u5f0f\u8868\u8fbe\u6570\u91cf\u5173\u7cfb\uff08\u89c1 <a href=\"https:\/\/www.moe.gov.sg\/-\/media\/files\/primary\/mathematics_syllabus_primary_1_to_6.pdf\">Singapore MOE Primary Mathematics Syllabus<\/a>\uff09\u3002\u8fd9\u8bf4\u660eCPA\u4e0d\u662f\u67d0\u4e00\u5bb6\u673a\u6784\u4e34\u65f6\u521b\u9020\u7684\u6982\u5ff5\uff0c\u800c\u662f\u4e00\u5957\u6709\u660e\u786e\u6570\u5b66\u6559\u80b2\u80cc\u666f\u7684\u8def\u5f84\u3002<\/p>\n<h2>\u8ba1\u7b97\u8584\u5f31\u5148\u5206\u578b\uff0c\u522b\u4e00\u4e0a\u6765\u5c31\u5237\u9898<\/h2>\n<p>**\u7b54\u6848\u5148\u884c\uff1a**\u5b69\u5b50\u8ba1\u7b97\u5dee\uff0c\u81f3\u5c11\u8981\u5206\u6210\u201c\u719f\u7ec3\u5ea6\u4e0d\u8db3\u3001\u8868\u5f81\u8f6c\u6362\u5f31\u3001\u6570\u91cf\u5173\u7cfb\u5f31\u3001\u7a7a\u95f4\u7ed3\u6784\u5f31\u201d\u56db\u7c7b\u3002\u53ea\u6709\u540e\u9762\u4e09\u7c7b\uff0cCPA\u7684\u4ef7\u503c\u624d\u66f4\u660e\u663e\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5b69\u5b50\u8868\u73b0<\/th>\n<th>\u5e38\u89c1\u6839\u56e0<\/th>\n<th>\u66f4\u5408\u9002\u7684\u5904\u7406\u65b9\u5f0f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f1a\u8bb2\u601d\u8def\uff0c\u4f46\u7b97\u5f97\u6162\u3001\u5bb9\u6613\u6f0f\u5199<\/td>\n<td>\u719f\u7ec3\u5ea6\u4e0d\u8db3<\/td>\n<td>\u77ed\u65f6\u9ad8\u9891\u7ec3\u4e60\uff0c\u63a7\u5236\u9898\u91cf\u548c\u6b63\u786e\u7387<\/td>\n<\/tr>\n<tr>\n<td>\u53e3\u8bc0\u4f1a\u80cc\uff0c\u770b\u56fe\u5217\u5f0f\u5e38\u9519<\/td>\n<td>\u56fe\u5f62\u5230\u7b97\u5f0f\u8f6c\u6362\u5f31<\/td>\n<td>\u7528\u6570\u7ec4\u56fe\u3001\u5206\u5408\u56fe\u3001\u7ebf\u6bb5\u56fe\u8fde\u63a5\u7b26\u53f7<\/td>\n<\/tr>\n<tr>\n<td>\u7ad6\u5f0f\u6b65\u9aa4\u4f1a\u5199\uff0c\u5e94\u7528\u9898\u4e0d\u4f1a\u5224\u65ad\u52a0\u51cf\u4e58\u9664<\/td>\n<td>\u6570\u91cf\u5173\u7cfb\u4e0d\u6e05<\/td>\n<td>\u5148\u753b\u5173\u7cfb\u56fe\uff0c\u518d\u5199\u7b97\u5f0f<\/td>\n<\/tr>\n<tr>\n<td>\u56fe\u5f62\u65cb\u8f6c\u3001\u62fc\u5408\u3001\u9762\u79ef\u5468\u957f\u603b\u6df7<\/td>\n<td>\u56fe\u5f62\u7a7a\u95f4\u5f31<\/td>\n<td>\u5148\u505a\u56fe\u5f62\u64cd\u4f5c\uff0c\u518d\u8fde\u63a5\u8ba1\u7b97\u89c4\u5219<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5224\u65ad\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u662f\u5426\u9002\u5408\u5b69\u5b50\uff0c\u4e0d\u80fd\u53ea\u770b\u201c\u9519\u4e86\u51e0\u9053\u9898\u201d\uff0c\u8981\u770b\u9519\u56e0\u3002\u5982\u679c\u5b69\u5b50\u80fd\u89e3\u91ca\u201c\u4e3a\u4ec0\u4e48\u8fd9\u6837\u7b97\u201d\uff0c\u53ea\u662f\u901f\u5ea6\u6162\uff0cCPA\u4e0d\u662f\u552f\u4e00\u91cd\u70b9\uff1b\u5982\u679c\u5b69\u5b50\u4e00\u6362\u6210\u56fe\u3001\u6587\u5b57\u9898\u3001\u751f\u6d3b\u573a\u666f\u5c31\u4e0d\u4f1a\u5217\u5f0f\uff0cCPA\u66f4\u53ef\u80fd\u5207\u4e2d\u95ee\u9898\u3002<\/p>\n<h2>\u56fe\u5f62\u7a7a\u95f4\u4e3a\u4ec0\u4e48\u4f1a\u5f71\u54cd\u8ba1\u7b97<\/h2>\n<p>**\u56fe\u5f62\u7a7a\u95f4\u4e0d\u662f\u753b\u753b\u80fd\u529b\uff0c\u800c\u662f\u5b69\u5b50\u628a\u6570\u91cf\u5173\u7cfb\u653e\u8fdb\u7ed3\u6784\u91cc\u7684\u80fd\u529b\u3002**\u5b83\u4f1a\u76f4\u63a5\u5f71\u54cd\u9000\u4f4d\u3001\u4e58\u6cd5\u3001\u5206\u6570\u3001\u9762\u79ef\u548c\u5e94\u7528\u9898\u3002<\/p>\n<p>\u4e3e\u4e09\u4e2a\u5e38\u89c1\u573a\u666f\uff1a<\/p>\n<ol>\n<li><strong>14-8\u603b\u9519<\/strong>\uff1a\u5b69\u5b50\u5982\u679c\u53ea\u4f1a\u5012\u6570\uff0c\u5bb9\u6613\u6f0f\u6570\uff1b\u5982\u679c\u80fd\u628a14\u62c6\u621010\u548c4\uff0c\u518d\u4ece10\u91cc\u51cf8\uff0c\u9000\u4f4d\u5c31\u53d8\u6210\u53ef\u7406\u89e3\u7684\u7ed3\u6784\u3002<\/li>\n<li><strong>3\u00d74\u548c4\u00d73\u6df7\u4e71<\/strong>\uff1a\u5b69\u5b50\u82e5\u53ea\u80cc\u53e3\u8bc0\uff0c\u4e0d\u4e00\u5b9a\u7406\u89e3\u201c3\u884c4\u5217\u201d\u548c\u201c4\u884c3\u5217\u201d\u7684\u56fe\u5f62\u610f\u4e49\u3002<\/li>\n<li><strong>\u9762\u79ef\u548c\u5468\u957f\u6df7\u6dc6<\/strong>\uff1a\u5b69\u5b50\u82e5\u5206\u4e0d\u6e05\u201c\u8fb9\u7684\u957f\u5ea6\u201d\u548c\u201c\u683c\u5b50\u7684\u6570\u91cf\u201d\uff0c\u516c\u5f0f\u80cc\u5f97\u518d\u719f\u4e5f\u4f1a\u5957\u9519\u3002<\/li>\n<\/ol>\n<p>CPA\u91cc\u7684 Pictorial \u9636\u6bb5\u6b63\u597d\u8865\u8fd9\u5ea7\u6865\uff1a\u5148\u628a\u4e0d\u53ef\u89c1\u7684\u6570\u91cf\u5173\u7cfb\u753b\u51fa\u6765\uff0c\u518d\u8fdb\u5165\u7b97\u5f0f\u3002\u7f8e\u56fd\u56fd\u5bb6\u7814\u7a76\u59d4\u5458\u4f1a\u300a<a href=\"https:\/\/nap.nationalacademies.org\/catalog\/9822\/adding-it-up-helping-children-learn-mathematics\">Adding It Up: Helping Children Learn Mathematics<\/a>\u300b\u628a\u6570\u5b66\u719f\u7ec3\u5ea6\u62c6\u6210\u76f8\u4e92\u4f9d\u8d56\u7684\u591a\u4e2a\u7ec4\u6210\u90e8\u5206\uff0c\u5305\u62ec\u6982\u5ff5\u7406\u89e3\u3001\u7a0b\u5e8f\u719f\u7ec3\u3001\u7b56\u7565\u80fd\u529b\u3001\u63a8\u7406\u548c\u79ef\u6781\u503e\u5411\u3002\u5bf9\u8ba1\u7b97\u8584\u5f31\u5b69\u5b50\u6765\u8bf4\uff0c\u53ea\u7ec3\u7a0b\u5e8f\u719f\u7ec3\uff0c\u5f80\u5f80\u8865\u4e0d\u4f4f\u6982\u5ff5\u548c\u8868\u5f81\u6f0f\u6d1e\u3002<\/p>\n<h2>\u5bb6\u957f\u53ef\u7528\u76846\u9898\u8bca\u65ad\u5361<\/h2>\n<p>**\u7b54\u6848\u5148\u884c\uff1a**\u8bd5\u542c\u524d\uff0c\u5bb6\u957f\u53ef\u4ee5\u75286\u9053\u5c0f\u9898\u5148\u5224\u65ad\u5b69\u5b50\u662f\u201c\u4e0d\u4f1a\u7b97\u201d\uff0c\u8fd8\u662f\u201c\u4e0d\u4f1a\u628a\u6570\u91cf\u5173\u7cfb\u8bf4\u6e05\u695a\u201d\u3002<\/p>\n<p>\u6bcf\u9898\u4e0d\u8d85\u8fc73\u5206\u949f\u3002\u4e0d\u8981\u53ea\u770b\u7b54\u6848\uff0c\u5bf9\u7167\u5b69\u5b50\u80fd\u5426<strong>\u6446\u51fa\u6765\u3001\u753b\u51fa\u6765\u3001\u8bf4\u51fa\u6765\u3001\u5199\u51fa\u6765<\/strong>\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9898\u76ee\u7c7b\u578b<\/th>\n<th>\u793a\u4f8b\u4efb\u52a1<\/th>\n<th>\u89c2\u5bdf\u91cd\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6570\u611f\u53e3\u7b971<\/td>\n<td>14-8\u600e\u4e48\u7b97\uff1f\u8bf7\u8bb2\u7ed9\u6211\u542c<\/td>\n<td>\u662f\u5426\u77e5\u9053\u62c610\uff0c\u800c\u4e0d\u662f\u53ea\u5012\u6570<\/td>\n<\/tr>\n<tr>\n<td>\u6570\u611f\u53e3\u7b972<\/td>\n<td>36+27\u4e3a\u4ec0\u4e48\u8981\u8fdb\u4f4d\uff1f<\/td>\n<td>\u662f\u5426\u7406\u89e3\u5341\u4f4d\u3001\u4e2a\u4f4d\u7684\u610f\u4e49<\/td>\n<\/tr>\n<tr>\n<td>\u56fe\u5f62\u8868\u5f811<\/td>\n<td>\u7528\u5341\u683c\u9635\u8868\u793a13<\/td>\n<td>\u662f\u5426\u77e5\u905310\u548c3\u7684\u7ed3\u6784<\/td>\n<\/tr>\n<tr>\n<td>\u56fe\u5f62\u8868\u5f812<\/td>\n<td>\u753b\u56fe\u8868\u793a3\u00d74<\/td>\n<td>\u662f\u5426\u80fd\u753b\u51fa3\u7ec44\u4e2a\u62163\u884c4\u5217<\/td>\n<\/tr>\n<tr>\n<td>\u5e94\u7528\u9898\u5efa\u6a21<\/td>\n<td>\u5c0f\u7ea2\u67098\u5f20\u8d34\u7eb8\uff0c\u5c0f\u660e\u662f\u5979\u76843\u500d\uff0c\u4e00\u5171\u6709\u591a\u5c11\uff1f<\/td>\n<td>\u662f\u5426\u5206\u6e05\u201c\u500d\u6570\u201d\u548c\u201c\u5408\u8ba1\u201d<\/td>\n<\/tr>\n<tr>\n<td>\u56fe\u5f62\u7a7a\u95f4<\/td>\n<td>\u4e00\u4e2a\u957f\u65b9\u5f62\u88ab\u5207\u6210\u4e24\u5757\uff0c\u5468\u957f\u4f1a\u4e0d\u4f1a\u4e00\u5b9a\u4e0d\u53d8\uff1f<\/td>\n<td>\u662f\u5426\u7406\u89e3\u8fb9\u754c\u53d8\u5316\uff0c\u800c\u4e0d\u662f\u5957\u516c\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bc4\u5206\u53ef\u4ee5\u7b80\u5355\u5904\u7406\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5f97\u5206<\/th>\n<th>\u5224\u65ad<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5-6\u5206<\/td>\n<td>\u6982\u5ff5\u57fa\u672c\u6e05\u695a\uff0c\u4f18\u5148\u63d0\u9ad8\u901f\u5ea6\u548c\u7a33\u5b9a\u6027<\/td>\n<\/tr>\n<tr>\n<td>3-4.5\u5206<\/td>\n<td>\u6709\u5c40\u90e8\u6f0f\u6d1e\uff0c\u9002\u5408\u8bd5\u542c\u65f6\u91cd\u70b9\u770bCPA\u8f6c\u6362<\/td>\n<\/tr>\n<tr>\n<td>0-2.5\u5206<\/td>\n<td>\u6570\u91cf\u5173\u7cfb\u4e0d\u7a33\uff0c\u5efa\u8bae\u5148\u505a\u7cfb\u7edf\u8bca\u65ad\uff0c\u4e0d\u6025\u7740\u5237\u9898<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd9\u4e2a\u8bca\u65ad\u5361\u7684\u4ef7\u503c\u5728\u4e8e\u628a\u95ee\u9898\u62c6\u5f00\u3002\u5b69\u5b50\u9519\u4e00\u9053\u9898\u4e0d\u53ef\u6015\uff0c\u5173\u952e\u662f\u770b\u4ed6\u5361\u5728\u54ea\u4e00\u6b65\uff1a\u4e0d\u4f1a\u6446\u3001\u4e0d\u4f1a\u753b\u3001\u4e0d\u4f1a\u8bf4\uff0c\u8fd8\u662f\u4e0d\u4f1a\u5199\u3002<\/p>\n<h2>3\u4e2a\u8bfe\u5802\u89c2\u5bdf\u6837\u4f8b\uff1a\u540c\u6837\u8ba1\u7b97\u8584\u5f31\uff0c\u8d77\u70b9\u4e0d\u540c<\/h2>\n<p>\u4ee5\u4e0b\u662f\u533f\u540d\u5316\u8bfe\u5802\u89c2\u5bdf\u6837\u4f8b\u3002\u89c2\u5bdf\u65b9\u5f0f\u662f\u8ba9\u5b69\u5b50\u5b8c\u62106\u9053\u4efb\u52a1\uff0c\u5305\u62ec2\u9053\u53e3\u7b97\u89e3\u91ca\u30012\u9053\u56fe\u5f62\u8868\u5f81\u30011\u9053\u5e94\u7528\u9898\u5efa\u6a21\u30011\u9053\u56fe\u5f62\u7a7a\u95f4\u9898\uff1b\u8bb0\u5f55\u7b54\u6848\u3001\u89e3\u91ca\u548c\u662f\u5426\u80fd\u6362\u4e00\u79cd\u8868\u793a\u65b9\u5f0f\u3002\u6837\u4f8b\u4e0d\u4ee3\u8868\u5927\u6837\u672c\u7edf\u8ba1\uff0c\u53ea\u7528\u4e8e\u5e2e\u52a9\u5bb6\u957f\u8bc6\u522b\u9519\u56e0\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6837\u4f8b<\/th>\n<th>\u5e74\u7ea7<\/th>\n<th>\u8868\u73b0<\/th>\n<th>\u89c2\u5bdf\u7ed3\u8bba<\/th>\n<th>CPA\u4ecb\u5165\u91cd\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A<\/td>\n<td>\u4e00\u5e74\u7ea7<\/td>\n<td>20\u4ee5\u5185\u9000\u4f4d\u9898\u9891\u7e41\u9519\uff0c\u80fd\u6570\u624b\u6307\u4f46\u89e3\u91ca\u4e0d\u6e05<\/td>\n<td>\u6570\u91cf\u5206\u89e3\u4e0d\u7a33<\/td>\n<td>\u7528\u5341\u683c\u9635\u3001\u6570\u8f74\u3001\u5206\u5408\u56fe\u7ec3\u201c\u62c610\u201d<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>\u4e8c\u5e74\u7ea7<\/td>\n<td>\u53e3\u8bc0\u80cc\u5f97\u719f\uff0c\u770b\u6570\u7ec4\u56fe\u5217\u5f0f\u5374\u5e38\u53cd<\/td>\n<td>\u56fe\u5f62\u5230\u7b97\u5f0f\u8f6c\u6362\u5f31<\/td>\n<td>\u7528\u884c\u5217\u56fe\u8bf4\u660e\u4e58\u6cd5\u542b\u4e49<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>\u4e09\u5e74\u7ea7<\/td>\n<td>\u7ad6\u5f0f\u6b63\u786e\uff0c\u5e94\u7528\u9898\u5355\u4f4d\u548c\u5173\u7cfb\u6df7\u4e71<\/td>\n<td>\u62bd\u8c61\u7b26\u53f7\u8fc7\u65e9<\/td>\n<td>\u7528\u7ebf\u6bb5\u56fe\u3001\u9762\u79ef\u6a21\u578b\u91cd\u5efa\u5173\u7cfb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd9\u4e09\u4e2a\u5b69\u5b50\u90fd\u53ef\u80fd\u88ab\u5bb6\u957f\u6982\u62ec\u6210\u201c\u8ba1\u7b97\u8584\u5f31\u201d\uff0c\u4f46\u6559\u5b66\u5165\u53e3\u5b8c\u5168\u4e0d\u540c\u3002A\u5148\u8865\u6570\u611f\uff0cB\u5148\u8865\u56fe\u5f62\u8868\u5f81\uff0cC\u5148\u8865\u9898\u610f\u5efa\u6a21\u3002\u6709\u6548\u7684CPA\u8bfe\u5802\uff0c\u4e0d\u662f\u8ba9\u5b69\u5b50\u4e00\u76f4\u6446\u6559\u5177\uff0c\u800c\u662f\u8ba9\u5b69\u5b50\u9010\u6b65\u4ece\u201c\u6446\u5f97\u51fa\u201d\u8fc7\u6e21\u5230\u201c\u753b\u5f97\u51fa\u3001\u8bf4\u5f97\u6e05\u3001\u5199\u5f97\u5bf9\u201d\u3002<\/p>\n<h2>\u4f34\u9c7c\u5168\u80fd\u6570\u5b66CPA\u6559\u5b66\u6cd5\u9002\u5408\u54ea\u7c7b\u5b69\u5b50<\/h2>\n<p><strong>\u66f4\u9002\u5408\uff1a<\/strong><\/p>\n<ol>\n<li>\u4f1a\u80cc\u53e3\u8bc0\u6216\u516c\u5f0f\uff0c\u4f46\u6362\u9898\u578b\u5c31\u9519\u3002<\/li>\n<li>\u770b\u56fe\u5217\u5f0f\u3001\u7ebf\u6bb5\u56fe\u3001\u6570\u7ec4\u56fe\u7ecf\u5e38\u5361\u4f4f\u3002<\/li>\n<li>\u8fdb\u4f4d\u3001\u9000\u4f4d\u3001\u4e58\u9664\u3001\u5206\u6570\u3001\u9762\u79ef\u5468\u957f\u9519\u5728\u7406\u89e3\u3002<\/li>\n<li>\u5e94\u7528\u9898\u8bfb\u5b8c\u4e0d\u77e5\u9053\u7528\u4ec0\u4e48\u8fd0\u7b97\u3002<\/li>\n<li>\u8001\u5e08\u63d0\u793a\u753b\u56fe\u540e\uff0c\u5b69\u5b50\u80fd\u660e\u663e\u4fee\u6b63\u601d\u8def\u3002<\/li>\n<\/ol>\n<p><strong>\u4e0d\u4f18\u5148\u9002\u5408\uff1a<\/strong><\/p>\n<ol>\n<li>\u6982\u5ff5\u6e05\u695a\uff0c\u53ea\u662f\u7ec3\u4e60\u91cf\u5c11\u3001\u901f\u5ea6\u6162\u3002<\/li>\n<li>\u4e3b\u8981\u95ee\u9898\u662f\u6ce8\u610f\u529b\u3001\u4e66\u5199\u3001\u6f0f\u9898\u3001\u6284\u9519\u6570\u5b57\u3002<\/li>\n<li>\u5df2\u719f\u7ec3\u638c\u63e1\u6821\u5185\u5185\u5bb9\uff0c\u76ee\u6807\u662f\u7ade\u8d5b\u6216\u9ad8\u96be\u62d4\u9ad8\u3002<\/li>\n<li>\u5b69\u5b50\u975e\u5e38\u6297\u62d2\u8868\u8fbe\uff0c\u4e0d\u613f\u610f\u6446\u3001\u753b\u3001\u8bf4\u3001\u590d\u8ff0\u3002<\/li>\n<\/ol>\n<p>\u5982\u679c\u5bb6\u957f\u60f3\u8fdb\u4e00\u6b65\u4e86\u89e3\u8bfe\u7a0b\u5165\u53e3\u548c\u8bca\u65ad\u5b89\u6392\uff0c\u53ef\u4ee5\u67e5\u770b<a 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