{"id":148411,"date":"2026-06-29T11:55:41","date_gmt":"2026-06-29T03:55:41","guid":{"rendered":"https:\/\/www.banyu.com\/blog\/english\/148411\/"},"modified":"2026-06-29T11:55:41","modified_gmt":"2026-06-29T03:55:41","slug":"singapore-math-vs-regular","status":"publish","type":"post","link":"https:\/\/www.banyu.com\/blog\/english\/148411\/","title":{"rendered":"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u666e\u901a\u6570\u5b66\u8bfe\u6709\u4ec0\u4e48\u533a\u522b\uff1f\u6838\u5fc3\u5dee\u5f02\u4e0e\u9009\u62e9\u6307\u5357"},"content":{"rendered":"<p>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u666e\u901a\u6570\u5b66\u8bfe\u6700\u5927\u7684\u533a\u522b\uff0c\u5728\u4e8e<strong>\u5b66\u4e60\u8def\u5f84\u4e0d\u540c<\/strong>\uff1a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7528\u300c\u5b9e\u7269\u2014\u56fe\u5f62\u2014\u7b26\u53f7\u300d\u7684 CPA \u4e09\u6b65\u5e26\u5b69\u5b50\u7406\u89e3\u6982\u5ff5\u3001\u57f9\u517b\u6570\u611f\u548c\u89e3\u51b3\u95ee\u9898\u7684\u80fd\u529b\uff1b\u666e\u901a\u6570\u5b66\u8bfe\u5219\u66f4\u65e9\u8fdb\u5165\u6570\u5b57\u4e0e\u516c\u5f0f\uff0c\u91cd\u5728\u7ec3\u719f\u8fd0\u7b97\u3001\u63d0\u5347\u505a\u9898\u901f\u5ea6\u3002\u4e24\u8005\u4e0d\u662f\u8c01\u53d6\u4ee3\u8c01\uff0c\u800c\u662f\u5404\u8865\u4e00\u5757\u77ed\u677f\u3002\u4e0b\u9762\u7528\u5bf9\u6bd4\u8868\u3001\u6761\u5f62\u56fe\u5b9e\u4f8b\u3001\u8bfe\u5802\u89c2\u5bdf\u548c\u5e74\u7ea7\u573a\u666f\uff0c\u5e2e\u4f60\u5224\u65ad\u54ea\u79cd\u66f4\u9002\u5408\u81ea\u5bb6\u5b69\u5b50\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\/1782454447193-0-47193-1.jpg\" alt=\"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499 CPA \u4e09\u9636\u6bb5\uff1a\u5b9e\u7269\u64cd\u4f5c\u3001\u753b\u6761\u5f62\u56fe\u5efa\u6a21\u3001\u62bd\u8c61\u7b26\u53f7\u8fd0\u7b97\u7684\u5bf9\u6bd4\u793a\u610f\u56fe\"><\/figure>\n<h2>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u662f\u4ec0\u4e48\uff1f<\/h2>\n<p><strong>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\uff0c\u662f\u7528\u65b0\u52a0\u5761\u5c0f\u5b66\u6570\u5b66\uff08Singapore Math\uff09\u7684\u7406\u5ff5\u3001\u5728 3\u201312 \u5c81\u9636\u6bb5\u5e26\u5b69\u5b50\u5165\u95e8\u6570\u5b66\u7684\u65b9\u6cd5<\/strong>\uff0c\u6838\u5fc3\u662f <strong>CPA \u6559\u5b66\u6cd5<\/strong>\u2014\u2014Concrete\uff08\u5177\u8c61\u5316\uff09\u3001Pictorial\uff08\u5f62\u8c61\u5316\uff09\u3001Abstract\uff08\u62bd\u8c61\u5316\uff09\uff0c\u8ba9\u5b69\u5b50\u5148\u52a8\u624b\u3001\u518d\u753b\u56fe\u3001\u6700\u540e\u624d\u7528\u6570\u5b57\u7b26\u53f7\u3002\u5b83\u5f3a\u8c03\u300c\u5c11\u800c\u7cbe\u3001\u5b66\u900f\u518d\u8fdb\u9636\u300d\uff0c\u800c\u4e0d\u662f\u4e00\u5f00\u59cb\u5c31\u5237\u5927\u91cf\u8ba1\u7b97\u9898\u3002<\/p>\n<p>\u8fd9\u5957\u65b9\u6cd5\u7684\u8ba4\u77e5\u987a\u5e8f\u6e90\u81ea\u5fc3\u7406\u5b66\u5bb6\u5e03\u9c81\u7eb3\uff08Jerome Bruner\uff09\u7684\u7814\u7a76\uff0c<a href=\"https:\/\/en.wikipedia.org\/wiki\/Singapore_math\">\u7ef4\u57fa\u767e\u79d1 Singapore math \u8bcd\u6761<\/a>\u5bf9\u5176 CPA \u6d41\u7a0b\u548c\u5efa\u6a21\u6cd5\u6709\u7cfb\u7edf\u8bf4\u660e\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u666e\u901a\u6570\u5b66\u8bfe\u7684\u6838\u5fc3\u533a\u522b<\/h2>\n<p>\u4e00\u53e5\u8bdd\u6982\u62ec\uff1a<strong>\u666e\u901a\u6570\u5b66\u8bfe\u5148\u6559\u300c\u600e\u4e48\u7b97\u300d\uff0c\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u5148\u6559\u300c\u4e3a\u4ec0\u4e48\u8fd9\u6837\u7b97\u300d\u3002<\/strong> \u666e\u901a\u8bfe\u5802\u591a\u4ece\u6570\u5b57\u548c\u516c\u5f0f\u5207\u5165\uff0c\u76ee\u6807\u662f\u8fd0\u7b97\u53c8\u5feb\u53c8\u51c6\uff1b\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u5148\u7528\u5b9e\u7269\u548c\u56fe\u5f62\u628a\u6982\u5ff5\u8bb2\u900f\uff0c\u518d\u8fc7\u6e21\u5230\u7b26\u53f7\uff0c\u76ee\u6807\u662f\u7406\u89e3\u4e0e\u5efa\u6a21\u3002\u4e0b\u8868\u662f\u4e03\u4e2a\u7ef4\u5ea6\u7684\u76f4\u89c2\u5bf9\u6bd4\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bf9\u6bd4\u7ef4\u5ea6<\/th>\n<th>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499<\/th>\n<th>\u666e\u901a\u6570\u5b66\u8bfe<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5b66\u4e60\u76ee\u6807<\/td>\n<td>\u7406\u89e3\u6982\u5ff5\u3001\u5efa\u7acb\u6570\u611f\u4e0e\u89e3\u51b3\u95ee\u9898\u80fd\u529b<\/td>\n<td>\u638c\u63e1\u8fd0\u7b97\u89c4\u5219\u3001\u63d0\u5347\u505a\u9898\u901f\u5ea6\u4e0e\u6b63\u786e\u7387<\/td>\n<\/tr>\n<tr>\n<td>\u77e5\u8bc6\u5448\u73b0<\/td>\n<td>CPA \u4e09\u9636\u6bb5\uff1a\u5b9e\u7269 \u2192 \u56fe\u5f62 \u2192 \u7b26\u53f7<\/td>\n<td>\u591a\u4ece\u6570\u5b57\u3001\u516c\u5f0f\u76f4\u63a5\u5207\u5165<\/td>\n<\/tr>\n<tr>\n<td>\u6838\u5fc3\u5de5\u5177<\/td>\n<td>\u5efa\u6a21\u6cd5\uff08\u753b\u6761\u5f62\u56fe \/ Bar Model\uff09\u62c6\u89e3\u9898\u610f<\/td>\n<td>\u5957\u7528\u516c\u5f0f\u4e0e\u4f8b\u9898\u6a21\u677f<\/td>\n<\/tr>\n<tr>\n<td>\u5178\u578b\u9898\u578b<\/td>\n<td>\u751f\u6d3b\u60c5\u5883\u5e94\u7528\u9898\u3001\u5f00\u653e\u5f0f\u95ee\u9898<\/td>\n<td>\u8ba1\u7b97\u9898\u3001\u6807\u51c6\u5316\u4e60\u9898<\/td>\n<\/tr>\n<tr>\n<td>\u8bc4\u4ef7\u65b9\u5f0f<\/td>\n<td>\u770b\u89e3\u9898\u8fc7\u7a0b\u4e0e\u601d\u8def\u8868\u8fbe<\/td>\n<td>\u770b\u6700\u7ec8\u7b54\u6848\u5bf9\u9519<\/td>\n<\/tr>\n<tr>\n<td>\u5b66\u4e60\u8fdb\u5ea6<\/td>\n<td>\u638c\u63e1\u5f0f\u3001\u87ba\u65cb\u4e0a\u5347\uff0c\u5b66\u900f\u518d\u8fdb\u9636<\/td>\n<td>\u6309\u8bfe\u65f6\u4e0e\u6559\u6750\u987a\u5e8f\u63a8\u8fdb<\/td>\n<\/tr>\n<tr>\n<td>\u80fd\u529b\u4fa7\u91cd<\/td>\n<td>\u6570\u611f\u3001\u5efa\u6a21\u3001\u903b\u8f91\u4e0e\u8868\u8fbe<\/td>\n<td>\u8fd0\u7b97\u719f\u7ec3\u5ea6\u4e0e\u8bb0\u5fc6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u60f3\u8fdb\u4e00\u6b65\u770b\u4e24\u8005\u5728\u8ba1\u7b97\u80fd\u529b\u4e0a\u7684\u53d6\u820d\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148398\">\u65b0\u52a0\u5761\u6570\u5b66\u548c\u666e\u901a\u6570\u5b66\u8bfe\u5728\u8ba1\u7b97\u80fd\u529b\u4e0a\u7684\u5dee\u5f02\u89e3\u6790<\/a>\u3002<\/p>\n<h2>\u4e3a\u4ec0\u4e48\u8fd9\u70b9\u5dee\u5f02\u4f1a\u5f71\u54cd\u5b69\u5b50\uff1f<\/h2>\n<p>\u5dee\u5f02\u4f1a\u5f71\u54cd\u5b69\u5b50\uff0c\u662f\u56e0\u4e3a\u5b83\u51b3\u5b9a\u4e86<strong>\u5b69\u5b50\u9047\u5230\u96be\u9898\u65f6\u300c\u5361\u5728\u54ea\u91cc\u300d<\/strong>\u3002\u8fd0\u7b97\u7ec3\u5f97\u719f\u7684\u5b69\u5b50\uff0c\u5f80\u5f80\u683d\u5728\u300c\u8bfb\u4e0d\u61c2\u9898\u3001\u5217\u4e0d\u51fa\u5f0f\u300d\uff1b\u800c\u5efa\u6a21\u8bad\u7ec3\u5145\u5206\u7684\u5b69\u5b50\uff0c\u66f4\u5bb9\u6613\u628a\u6587\u5b57\u5e94\u7528\u9898\u7ffb\u8bd1\u6210\u56fe\u5f62\u518d\u6c42\u89e3\u3002<\/p>\n<p>\u9700\u8981\u8bf4\u660e\u7684\u662f\uff0c\u65b0\u52a0\u5761\u6570\u5b66\u5728\u56fd\u9645\u6d4b\u8bc4\u4e2d\u8868\u73b0\u4eae\u773c\u2014\u2014\u5728 <a href=\"https:\/\/timss2023.org\/results\/\">TIMSS 2023 \u56fd\u9645\u7ed3\u679c<\/a>\u4e2d\uff0c\u65b0\u52a0\u5761\u56db\u5e74\u7ea7\u6570\u5b66 615 \u5206\u3001\u516b\u5e74\u7ea7 605 \u5206\uff0c\u5728\u53c2\u6d4b\u7684\u5404\u56fd\u5bb6\u4e0e\u6559\u80b2\u4f53\u7cfb\u4e2d\u5747\u5217\u7b2c\u4e00\u3002\u4f46\u8fd9\u4e0d\u4ee3\u8868\u300c\u65b0\u52a0\u5761\u6570\u5b66\u4e00\u5b9a\u6bd4\u56fd\u5185\u8bfe\u597d\u300d\u3002\u56fd\u5185\u8bfe\u5802\u7684\u8fd0\u7b97\u8bad\u7ec3\u624e\u5b9e\uff0c\u662f\u516c\u8ba4\u4f18\u52bf\uff1b\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u8865\u7684\uff0c\u662f\u7406\u89e3\u3001\u5efa\u6a21\u548c\u8868\u8fbe\u3002\u4e24\u8005\u7ed3\u5408\uff0c\u624d\u662f\u66f4\u7a33\u7684\u8def\u5f84\u3002<\/p>\n<h2>CPA \u6559\u5b66\u6cd5\uff1a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7684\u5e95\u5c42\u903b\u8f91<\/h2>\n<p>CPA \u6559\u5b66\u6cd5\u6309\u5b69\u5b50\u7684\u8ba4\u77e5\u987a\u5e8f\u5206\u4e09\u6b65\u8d70\uff0c\u666e\u901a\u6570\u5b66\u8bfe\u5f80\u5f80\u8df3\u8fc7\u524d\u4e24\u6b65\u3001\u76f4\u63a5\u8fdb\u5165\u7b2c\u4e09\u6b65\u3002\u7406\u89e3\u8fd9\u4e09\u4e2a\u9636\u6bb5\uff0c\u5c31\u6293\u4f4f\u4e86\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7684\u6838\u5fc3\u3002<\/p>\n<h3>\u5177\u8c61\u5316\uff08Concrete\uff09\uff1a\u5148\u52a8\u624b<\/h3>\n<p>\u7528\u79ef\u6728\u3001\u68cb\u5b50\u3001\u5c0f\u68d2\u7b49\u5b9e\u7269\u64cd\u4f5c\uff0c\u8ba9\u5b69\u5b50\u5728\u300c\u62ff\u3001\u5206\u3001\u6446\u300d\u4e2d\u611f\u53d7\u6570\u91cf\u5173\u7cfb\u3002\u8fd9\u662f 3\u20136 \u5c81\u542f\u8499\u7684\u91cd\u70b9\uff0c\u4e5f\u662f\u666e\u901a\u8bfe\u5802\u6700\u5bb9\u6613\u7701\u7565\u7684\u4e00\u6b65\u3002<\/p>\n<h3>\u5f62\u8c61\u5316\uff08Pictorial\uff09\uff1a\u753b\u51fa\u6765<\/h3>\n<p>\u628a\u5b9e\u7269\u6362\u6210\u56fe\u5f62\uff0c\u7528**\u6761\u5f62\u56fe\uff08Bar Model\uff09**\u8868\u793a\u6570\u91cf\u3001\u6bd4\u8f83\u591a\u5c11\u3001\u62c6\u89e3\u5e94\u7528\u9898\u3002\u8fd9\u662f 6\u20139 \u5c81\u7684\u6838\u5fc3\uff0c\u4e5f\u662f\u65b0\u52a0\u5761\u6570\u5b66\u6700\u5177\u8fa8\u8bc6\u5ea6\u7684\u6807\u5fd7\u3002<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\uff0c\u540c\u4e00\u9053\u9898\u2014\u2014\u300c\u5c0f\u660e\u6709 12 \u9897\u7cd6\uff0c\u6bd4\u5c0f\u7ea2\u591a 4 \u9897\uff0c\u4e24\u4eba\u4e00\u5171\u6709\u591a\u5c11\u9897\uff1f\u300d\uff1a<\/p>\n<ul>\n<li><strong>\u666e\u901a\u89e3\u6cd5<\/strong>\uff1a\u76f4\u63a5\u5217\u5f0f\uff0c\u5c0f\u7ea2 = 12 \u2212 4 = 8\uff0c\u518d\u7b97 12 + 8 = <strong>20 \u9897<\/strong>\u3002<\/li>\n<li><strong>\u5efa\u6a21\u6cd5<\/strong>\uff1a\u753b\u4e24\u6761\u2014\u2014\u5c0f\u660e\u4e00\u6761\uff0c\u5c0f\u7ea2\u4e00\u6761\u6bd4\u5c0f\u660e\u77ed\u300c4 \u9897\u300d\u90a3\u4e00\u622a\uff1b\u5b69\u5b50\u4e00\u773c\u770b\u51fa\u5dee\u5728\u54ea\uff0c\u5148\u6c42\u51fa\u5c0f\u7ea2 8 \u9897\uff0c\u518d\u5408\u5e76\u6210 20 \u9897\u3002<\/li>\n<\/ul>\n<p>\u5dee\u522b\u4e0d\u5728\u6700\u7ec8\u7b54\u6848\uff0c\u800c\u5728\u5b69\u5b50\u80fd\u4e0d\u80fd\u300c\u770b\u89c1\u300d\u6570\u91cf\u5173\u7cfb\u2014\u2014\u8fd9\u6b63\u662f\u8bfb\u4e0d\u61c2\u5e94\u7528\u9898\u7684\u5b69\u5b50\u6700\u7f3a\u7684\u4e00\u6b65\u3002\u5efa\u6a21\u601d\u8def\u7684\u7cfb\u7edf\u8bad\u7ec3\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148400\">\u4ece\u5e94\u7528\u9898\u7406\u89e3\u5230\u80fd\u529b\u63d0\u5347\u7684 CPA \u5b66\u4e60\u8def\u7ebf<\/a>\u3002<\/p>\n<h3>\u62bd\u8c61\u5316\uff08Abstract\uff09\uff1a\u518d\u4e0a\u7b26\u53f7<\/h3>\n<p>\u5b69\u5b50\u5728\u524d\u4e24\u6b65\u5efa\u7acb\u4e86\u76f4\u89c9\u540e\uff0c\u624d\u8fdb\u5165\u6570\u5b57\u3001\u7b26\u53f7\u3001\u516c\u5f0f\u548c\u8fd0\u7b97\u3002\u8fd9\u4e00\u6b65\u987a\u7406\u6210\u7ae0\uff0c\u5b69\u5b50\u4e0d\u518d\u662f\u300c\u6b7b\u8bb0\u89c4\u5219\u300d\uff0c\u800c\u662f\u300c\u7406\u89e3\u540e\u518d\u8ba1\u7b97\u300d\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\/1782454447193-0-47193-2.jpg\" alt=\"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4e2d\u7528\u6761\u5f62\u56fe\uff08Bar Model\uff09\u62c6\u89e3\u591a\u6b65\u5e94\u7528\u9898\u7684\u5efa\u6a21\u8fc7\u7a0b\"><\/figure>\n<h2>\u8bfe\u5802\u89c2\u5bdf\uff1a\u771f\u00b7\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u300c\u8d34\u724c\u7ec3\u4e60\u518c\u300d\u7684\u533a\u522b<\/h2>\n<p>\u5e02\u9762\u4e0a\u6302\u7740\u300c\u65b0\u52a0\u5761\u6570\u5b66\u300d\u540d\u53f7\u7684\u4ea7\u54c1\u5f88\u591a\uff0c\u4f46<strong>\u505a\u5bf9\u7684\u4e0d\u591a<\/strong>\u3002\u7ed3\u5408\u4f34\u9c7c\u6559\u7814\u5728\u8bd5\u542c\u8bfe\u548c\u8bfe\u5802\u4e2d\u7684\u89c2\u5bdf\uff0c\u533a\u5206\u300c\u771f\u542f\u8499\u300d\u548c\u300c\u6362\u76ae\u7ec3\u4e60\u518c\u300d\uff0c\u53ef\u4ee5\u770b\u56db\u4e2a\u4fe1\u53f7\uff1a<\/p>\n<ol>\n<li><strong>\u662f\u5426\u4ece\u5b9e\u7269\u6216\u6559\u5177\u5165\u624b<\/strong>\uff0c\u800c\u4e0d\u662f\u7ffb\u5f00\u5c31\u505a\u9898\u2014\u2014\u5c11\u4e86 C \u9636\u6bb5\uff0cCPA \u5c31\u540d\u5b58\u5b9e\u4ea1\u3002<\/li>\n<li><strong>\u662f\u5426\u8981\u6c42\u5b69\u5b50\u753b\u56fe\u5efa\u6a21\u3001\u5e76\u628a\u601d\u8def\u8bb2\u51fa\u6765<\/strong>\u2014\u2014\u8fd9\u662f\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e00\u70b9\uff0c\u5f88\u591a\u300c\u65b0\u52a0\u5761\u6570\u5b66\u300d\u53ea\u53d1\u56fe\u3001\u4e0d\u8ba9\u5b69\u5b50\u81ea\u5df1\u753b\u548c\u8bf4\u3002<\/li>\n<li><strong>\u5e94\u7528\u9898\u662f\u5426\u53d6\u6750\u771f\u5b9e\u751f\u6d3b\u3001\u662f\u5426\u5141\u8bb8\u591a\u79cd\u89e3\u6cd5<\/strong>\u2014\u2014\u53ea\u6709\u4e00\u79cd\u6807\u51c6\u89e3\u6cd5\u7684\uff0c\u4ecd\u662f\u4f20\u7edf\u9898\u6d77\u7684\u53d8\u4f53\u3002<\/li>\n<li><strong>\u8fdb\u5ea6\u662f\u4e0d\u662f\u300c\u638c\u63e1\u5f0f\u300d<\/strong>\u2014\u2014\u5b69\u5b50\u9519\u4e86\u4f1a\u9000\u56de\u5177\u8c61\u9636\u6bb5\u91cd\u65b0\u7406\u89e3\uff0c\u800c\u4e0d\u662f\u53cd\u590d\u5237\u540c\u7c7b\u9898\u786c\u80cc\u3002<\/li>\n<\/ol>\n<p>\u8fd9\u56db\u70b9\u662f\u6211\u4eec\u5efa\u8bae\u5bb6\u957f\u8bd5\u542c\u65f6\u9010\u6761\u6838\u5bf9\u7684\uff0c\u6bd4\u770b\u8bfe\u7a0b\u4ecb\u7ecd\u66f4\u80fd\u5224\u65ad\u4e00\u95e8\u8bfe\u7684\u6210\u8272\u3002<\/p>\n<h2>\u600e\u4e48\u5224\u65ad\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u9002\u4e0d\u9002\u5408\u6211\u7684\u5b69\u5b50\uff1f<\/h2>\n<p>\u5224\u65ad\u9002\u4e0d\u9002\u5408\uff0c\u5173\u952e\u770b\u5b69\u5b50\u7684<strong>\u77ed\u677f\u7c7b\u578b\u548c\u6240\u5904\u5e74\u7ea7<\/strong>\u3002\u53ef\u4ee5\u6309\u4e0b\u9762\u7684\u987a\u5e8f\u81ea\u95ee\uff1a<\/p>\n<ol>\n<li><strong>\u5b69\u5b50\u662f\u4e0d\u662f\u300c\u4f1a\u7b97\u4f46\u8bfb\u4e0d\u61c2\u9898\u300d\uff1f<\/strong> \u5982\u679c\u8fd0\u7b97\u8fd8\u884c\u3001\u5374\u5e38\u5e38\u5217\u4e0d\u51fa\u7b97\u5f0f\uff0c\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7684\u5efa\u6a21\u8bad\u7ec3\u6b63\u597d\u5bf9\u75c7\u3002<\/li>\n<li><strong>\u662f\u4e0d\u662f\u300c\u77e5\u5176\u7136\u4e0d\u77e5\u5176\u6240\u4ee5\u7136\u300d\uff1f<\/strong> \u516c\u5f0f\u80cc\u5f97\u51fa\u3001\u6362\u4e2a\u95ee\u6cd5\u5c31\u61f5\uff0c\u8bf4\u660e\u7f3a\u7684\u662f\u7406\u89e3\uff0c\u9002\u5408\u8865 CPA\u3002<\/li>\n<li><strong>\u662f\u4e0d\u662f\u5904\u5728 3\u20139 \u5c81\u542f\u8499\u671f\uff1f<\/strong> \u8fd9\u4e2a\u9636\u6bb5\u6253\u6570\u611f\u548c\u5efa\u6a21\u5730\u57fa\uff0c\u6027\u4ef7\u6bd4\u6700\u9ad8\u3002<\/li>\n<li><strong>\u6821\u5185\u8fdb\u5ea6\u662f\u5426\u5f88\u7d27\u3001\u53ea\u60f3\u77ed\u671f\u63d0\u5206\uff1f<\/strong> \u82e5\u662f\uff0c\u5efa\u8bae\u628a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4f5c\u4e3a<strong>\u8854\u63a5\u548c\u8865\u5145<\/strong>\uff0c\u800c\u975e\u66ff\u6362\u6821\u5185\u8fdb\u5ea6\uff0c\u907f\u514d\u4e24\u5934\u987e\u4e0d\u4e0a\u3002<\/li>\n<\/ol>\n<p>\u7b80\u5355\u8bf4\uff1a<strong>\u542f\u8499\u671f\u6253\u5730\u57fa\u3001\u5e94\u7528\u9898\u8584\u5f31\u2014\u2014\u4f18\u5148\u8003\u8651\uff1b\u9ad8\u5e74\u7ea7\u62a2\u5206\u3001\u53ea\u60f3\u5237\u9898\u2014\u2014\u8c28\u614e\uff0c\u4e14\u8981\u505a\u597d\u6821\u5185\u8854\u63a5\u3002<\/strong> \u66f4\u5b8c\u6574\u7684\u300c\u662f\u5426\u9002\u5408\u300d\u81ea\u67e5\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148392\">\u4f34\u9c7c\u6570\u5b66\u662f\u5426\u9002\u5408\uff1f\u5148\u770b CPA \u6559\u5b66\u6cd5\u548c\u5b66\u4e60\u76ee\u6807<\/a>\u3002<\/p>\n<h2>\u4e0d\u540c\u5e74\u7ea7\u600e\u4e48\u542f\u8499\uff1f\u5e74\u7ea7\u573a\u666f\u5bf9\u7167<\/h2>\n<p>\u4e0d\u540c\u5e74\u7ea7\u7684\u542f\u8499\u91cd\u70b9\u4e0d\u4e00\u6837\uff0c\u5bf9\u5e94 CPA \u7684\u4e0d\u540c\u9636\u6bb5\uff0c\u4e0d\u5fc5\u4e00\u5200\u5207\u3002<\/p>\n<ul>\n<li><strong>3\u20136 \u5c81\uff08\u542f\u8499\u671f\uff09<\/strong>\uff1a\u91cd C \u9636\u6bb5\u3002\u7528\u6e38\u620f\u3001\u5b9e\u7269\u3001\u751f\u6d3b\u573a\u666f\u5efa\u7acb\u6570\u611f\uff0c\u6bd4\u5982\u5206\u6c34\u679c\u3001\u6570\u53f0\u9636\uff0c\u4e0d\u6025\u7740\u5199\u6570\u5b57\u3002<\/li>\n<li><strong>6\u20139 \u5c81\uff08\u4f4e\u5e74\u7ea7\uff09<\/strong>\uff1a\u91cd P \u9636\u6bb5\u3002\u5f00\u59cb\u753b\u6761\u5f62\u56fe\u89e3\u7b80\u5355\u5e94\u7528\u9898\uff0c\u4e0e\u6821\u5185\u7684\u8ba1\u7b97\u7ec3\u4e60\u5e76\u884c\uff0c\u7406\u89e3\u548c\u719f\u7ec3\u4e24\u624b\u6293\u3002<\/li>\n<li><strong>9\u201312 \u5c81\uff08\u4e2d\u9ad8\u5e74\u7ea7\uff09<\/strong>\uff1a\u8fdb\u5165 A \u9636\u6bb5\u3002\u7528\u5efa\u6a21\u653b\u591a\u6b65\u5e94\u7528\u9898\u3001\u5206\u6570\u548c\u6bd4\u4f8b\uff0c\u91cd\u70b9\u653e\u5728\u548c\u6821\u5185\u5185\u5bb9\u7684\u8854\u63a5\u4e0a\u3002<\/li>\n<\/ul>\n<p>\u4e09\u4e2a\u9636\u6bb5\u4e0d\u5fc5\u5272\u88c2\u2014\u2014\u628a\u63e1\u300c\u5f53\u4e0b\u5e74\u7ea7\u91cd\u70b9 + \u517c\u987e\u76f8\u90bb\u9636\u6bb5\u300d\u5373\u53ef\uff0c\u4e0d\u7528\u8ffd\u6c42\u4e00\u6b65\u5230\u4f4d\u3002<\/p>\n<h2>\u9009\u8bfe\u548c\u8bd5\u542c\u65f6\uff0c\u91cd\u70b9\u770b\u4ec0\u4e48\uff1f<\/h2>\n<p>\u9009\u8bfe\u65f6\uff0c<strong>\u522b\u53ea\u770b\u300c\u65b0\u52a0\u5761\u6570\u5b66\u300d\u56db\u4e2a\u5b57\uff0c\u8981\u770b\u5b83\u600e\u4e48\u843d\u5730 CPA<\/strong>\u3002\u5efa\u8bae\u4f18\u5148\u786e\u8ba4\u56db\u70b9\uff1a\u5e08\u8d44\u662f\u5426\u771f\u6b63\u7406\u89e3 CPA \u4e0e\u5efa\u6a21\u3001\u4e0a\u8bfe\u5f62\u5f0f\u80fd\u5426\u7167\u987e\u5230\u5b69\u5b50\u7684\u601d\u8def\u8868\u8fbe\u3001\u662f\u5426\u6709\u8fc7\u7a0b\u6027\u8bc4\u4ef7\uff08\u800c\u975e\u53ea\u5bf9\u7b54\u6848\uff09\u3001\u80fd\u5426\u548c\u5b69\u5b50\u7684\u6821\u5185\u8fdb\u5ea6\u8854\u63a5\u3002<\/p>\n<p>1 \u5bf9 1 \u7684\u5f62\u5f0f\u5728\u542f\u8499\u9636\u6bb5\u66f4\u6709\u4f18\u52bf\uff0c\u56e0\u4e3a\u8001\u5e08\u80fd\u5b9e\u65f6\u770b\u5230\u5b69\u5b50\u600e\u4e48\u753b\u56fe\u3001\u600e\u4e48\u8bf4\u601d\u8def\uff0c\u5e76\u53ca\u65f6\u7ea0\u504f\u3002\u4ee5\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u4e3a\u4f8b\uff0c\u5b83\u91c7\u7528\u771f\u4eba 1 \u5bf9 1 + CPA \u6559\u5b66\u6cd5\u7684\u7ec4\u5408\uff0c\u8bfe\u7a0b\u53ef\u5728<a href=\"https:\/\/www.banyu.com\/web\/k12\">\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u5b98\u7f51\u5165\u53e3<\/a>\u4e86\u89e3\uff1b\u5177\u4f53\u8bfe\u65f6\u600e\u4e48\u6392\u3001\u6548\u679c\u600e\u4e48\u770b\uff0c\u4e5f\u53ef\u53c2\u8003<a href=\"https:\/\/www.banyu.com\/blog\/english\/148396\">\u65b0\u52a0\u5761\u6570\u5b66\u8bfe\u7a0b\u600e\u4e48\u5b89\u6392\u4e0e\u5224\u65ad\u6548\u679c<\/a>\u3002\u5e26\u7740\u4e0a\u9762\u7684\u5224\u65ad\u6e05\u5355\u53bb\u8bd5\u542c\u4e00\u8282\u8bfe\uff0c\u6bd4\u7ffb\u5341\u9875\u5ba3\u4f20\u66f4\u7ba1\u7528\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u51e0\u5c81\u5f00\u59cb\u5408\u9002\uff1f<\/strong><br \/>\n3 \u5c81\u8d77\u5c31\u80fd\u4ece\u5177\u8c61\u5316\u6e38\u620f\u5165\u624b\u505a\u542f\u8499\uff0c6\u20139 \u5c81\u662f\u5efa\u6a21\u8bad\u7ec3\u7684\u9ec4\u91d1\u671f\u3002\u8d8a\u5c0f\u8d8a\u504f\u91cd\u5b9e\u7269\u548c\u6570\u611f\uff0c\u5e74\u9f84\u8d8a\u5927\u8d8a\u5f80\u62bd\u8c61\u548c\u5e94\u7528\u9898\u8fc7\u6e21\u3002<\/p>\n<p><strong>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4f1a\u548c\u6821\u5185\u8bfe\u7a0b\u51b2\u7a81\u5417\uff1f<\/strong><br 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