{"id":148426,"date":"2026-06-29T11:56:54","date_gmt":"2026-06-29T03:56:54","guid":{"rendered":"https:\/\/www.banyu.com\/blog\/english\/148426\/"},"modified":"2026-06-29T11:56:54","modified_gmt":"2026-06-29T03:56:54","slug":"banyu-topic-0686","status":"publish","type":"post","link":"https:\/\/www.banyu.com\/blog\/english\/148426\/","title":{"rendered":"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u600e\u4e48\u5f00\u59cb\uff1aCPA \u65b9\u6cd5\u4e0e\u5206\u9f84\u5b66\u4e60\u8def\u7ebf"},"content":{"rendered":"<p>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7684\u6838\u5fc3\uff0c\u4e0d\u662f\u8ba9\u5b69\u5b50\u63d0\u524d\u80cc\u53e3\u8bc0\u3001\u62a2\u7740\u7b97\u5f97\u5feb\uff0c\u800c\u662f\u5148\u8ba9\u4ed6<strong>\u770b\u61c2\u6570\u5230\u5e95\u5728\u8bf4\u4ec0\u4e48<\/strong>\u3002\u5f88\u591a\u5bb6\u957f\u628a&quot;\u7b97\u672f\u5feb&quot;\u5f53\u6210\u6570\u5b66\u597d\uff0c\u8fd9\u6070\u6070\u662f\u6700\u5e38\u89c1\u7684\u8bef\u4f1a\u3002\u672c\u6587\u7528\u4e00\u5f20\u5206\u9f84\u8def\u7ebf\u56fe\u3001\u4e00\u4efd\u9636\u6bb5\u8dc3\u8fc1\u5224\u65ad\u6e05\u5355\u548c\u4e24\u9053\u771f\u5b9e\u5e94\u7528\u9898\u62c6\u89e3\uff0c\u8bb2\u6e05 3\u201312 \u5c81\u5b69\u5b50\u5728\u5bb6\u600e\u4e48\u4e00\u6b65\u6b65\u505a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u3001\u4ec0\u4e48\u65f6\u5019\u8be5\u8fdb\u9636\u3001\u5982\u4f55\u6311\u8bfe\u3002<\/p>\n<p>\u65b0\u52a0\u5761\u4e4b\u6240\u4ee5\u88ab\u53cd\u590d\u63d0\u8d77\uff0c\u80cc\u540e\u6709\u56fd\u9645\u6d4b\u8bc4\u6570\u636e\u652f\u6491\uff1a\u5728\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u53d1\u5e03\u7684 <strong>PISA 2022 \u6570\u5b66\u7d20\u517b\u6d4b\u8bc4<\/strong>\u4e2d\uff0c\u65b0\u52a0\u5761\u4f4d\u5217\u5168\u7403\u7b2c\u4e00\uff1b\u5728 <strong>TIMSS<\/strong> \u56fd\u9645\u6570\u5b66\u6d4b\u8bc4\u4e2d\u4e5f\u957f\u671f\u540d\u5217\u524d\u8305\u3002\u5b83\u9760\u7684\u4e0d\u662f\u67d0\u5957\u6559\u6750\u7684\u5671\u5934\uff0c\u800c\u662f\u4e00\u79cd\u628a&quot;\u7406\u89e3&quot;\u653e\u5728&quot;\u8ba1\u7b97&quot;\u524d\u9762\u7684\u8bfe\u7a0b\u8bbe\u8ba1\u601d\u8def\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\/1782454447193-5-47198-1.jpg\" alt=\"\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4e2d CPA \u4e09\u9636\u6bb5\uff1a\u4ece\u5b9e\u7269\u3001\u753b\u56fe\u5230\u7b97\u5f0f\u7684\u9012\u8fdb\u793a\u610f\u56fe\"><\/figure>\n<h2>\u4ec0\u4e48\u662f\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\uff1f<\/h2>\n<p>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\uff0c\u662f\u501f\u9274\u65b0\u52a0\u5761\u5c0f\u5b66\u8bfe\u7a0b\u7406\u5ff5\uff0c\u7528 <strong>CPA\uff08\u5177\u8c61\u2014\u5f62\u8c61\u2014\u62bd\u8c61\uff09\u5efa\u6a21<\/strong>\uff0c\u4ece\u5b9e\u7269\u548c\u751f\u6d3b\u60c5\u5883\u51fa\u53d1\uff0c\u5e2e 3\u201312 \u5c81\u5b69\u5b50\u5148\u5efa\u6570\u611f\u3001\u518d\u5b66\u7b97\u5f0f\u7684\u65e9\u671f\u6570\u5b66\u5f15\u5bfc\u3002<\/p>\n<p>\u5b83\u548c&quot;\u63d0\u524d\u5b66\u8bfe\u672c&quot;\u4e0d\u540c\u3002\u91cd\u70b9\u4e0d\u5728\u4e8e\u5b69\u5b50\u51e0\u5c81\u4f1a\u505a\u51e0\u4f4d\u6570\u52a0\u51cf\uff0c\u800c\u5728\u4e8e\u4ed6\u9047\u5230\u4e00\u4e2a\u6570\u5b66\u95ee\u9898\u65f6\uff0c<strong>\u8111\u5b50\u91cc\u6709\u6ca1\u6709\u4e00\u5e45\u53ef\u4ee5\u62c6\u89e3\u7684\u56fe<\/strong>\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u57f9\u517b\u7684\u662f&quot;\u60f3\u95ee\u9898\u7684\u65b9\u5f0f&quot;\uff0c\u8ba1\u7b97\u53ea\u662f\u8fd9\u5957\u601d\u7ef4\u987a\u5e26\u7ec3\u51fa\u6765\u7684\u7ed3\u679c\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u548c\u56fd\u5185\u4f20\u7edf\u8def\u5f84\u6709\u4ec0\u4e48\u4e0d\u540c\uff1f<\/h2>\n<p>\u6700\u5927\u7684\u533a\u522b\u5728\u5165\u624b\u70b9\uff1a\u56fd\u5185\u4f20\u7edf\u8def\u5f84\u5e38\u4ece<strong>\u6570\u5b57\u548c\u53e3\u7b97<\/strong>\u8d77\u6b65\uff0c\u9760\u7ec3\u4e60\u63d0\u901f\u5ea6\uff1b\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4ece<strong>\u5b9e\u7269\u548c\u753b\u56fe<\/strong>\u8d77\u6b65\uff0c\u9760\u7406\u89e3\u5efa\u6a21\u578b\u3002\u4e00\u4e2a\u5148\u8bb0\u7b54\u6848\uff0c\u4e00\u4e2a\u5148\u61c2\u5173\u7cfb\u3002<\/p>\n<p>\u4e0b\u9762\u8fd9\u5f20\u8868\u628a\u6838\u5fc3\u5dee\u5f02\u8bf4\u6e05\u695a\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7ef4\u5ea6<\/th>\n<th>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499<\/th>\n<th>\u56fd\u5185\u4f20\u7edf\u542f\u8499\u8def\u5f84<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5165\u624b\u70b9<\/td>\n<td>\u5b9e\u7269\u3001\u751f\u6d3b\u60c5\u5883<\/td>\n<td>\u6570\u5b57\u3001\u53e3\u7b97<\/td>\n<\/tr>\n<tr>\n<td>\u89e3\u9898\u65b9\u5f0f<\/td>\n<td>\u753b\u56fe\u5efa\u6a21\u3001\u53ef\u89c6\u5316<\/td>\n<td>\u5957\u516c\u5f0f\u3001\u65e9\u65e9\u5217\u65b9\u7a0b<\/td>\n<\/tr>\n<tr>\n<td>\u57f9\u517b\u76ee\u6807<\/td>\n<td>\u6570\u611f + \u89e3\u51b3\u95ee\u9898\u80fd\u529b<\/td>\n<td>\u901f\u5ea6 + \u51c6\u786e\u7387<\/td>\n<\/tr>\n<tr>\n<td>\u8bfe\u7a0b\u7ed3\u6784<\/td>\n<td>\u87ba\u65cb\u5f0f\u3001\u53cd\u590d\u56de\u770b<\/td>\n<td>\u7ebf\u6027\u63a8\u8fdb\u3001\u5b66\u5b8c\u5373\u8fc7<\/td>\n<\/tr>\n<tr>\n<td>\u4f55\u65f6\u5f15\u5165\u5efa\u6a21<\/td>\n<td>\u4e00\u5e74\u7ea7\u5c31\u5f00\u59cb\u753b\u56fe<\/td>\n<td>\u591a\u5728\u9ad8\u5e74\u7ea7\u624d\u5f15\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e24\u6761\u8def\u5e76\u975e\u5bf9\u7acb\uff0c\u5f88\u591a\u5bb6\u5ead\u6700\u7ec8\u662f<strong>\u4e24\u8005\u7ed3\u5408<\/strong>\uff1a\u7528\u65b0\u52a0\u5761\u6570\u5b66\u7684\u7406\u89e3\u529b\u6253\u5e95\uff0c\u518d\u7528\u56fd\u5185\u7684\u719f\u7ec3\u5ea6\u6536\u5c3e\u3002\u60f3\u66f4\u7ec6\u5730\u5bf9\u6bd4\u8fd9\u4e24\u79cd\u8bfe\u7684\u5dee\u5f02\uff0c\u53ef\u4ee5\u8bfb\u300a<a href=\"https:\/\/www.banyu.com\/blog\/english\/148398\">\u65b0\u52a0\u5761\u6570\u5b66\u548c\u666e\u901a\u6570\u5b66\u8bfe\u6709\u4ec0\u4e48\u533a\u522b<\/a>\u300b\u3002<\/p>\n<h2>\u6838\u5fc3\u5f15\u64ce\uff1aCPA \u6559\u5b66\u6cd5\u662f\u600e\u4e48\u8fd0\u4f5c\u7684\uff1f<\/h2>\n<p>CPA \u662f\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u7684\u53d1\u52a8\u673a\uff0c\u6307<strong>\u5177\u8c61\uff08Concrete\uff09\u2192 \u5f62\u8c61\uff08Pictorial\uff09\u2192 \u62bd\u8c61\uff08Abstract\uff09<\/strong> \u4e09\u4e2a\u9012\u8fdb\u9636\u6bb5\u3002\u5b69\u5b50\u5148\u52a8\u624b\u6446\u5b9e\u7269\uff0c\u518d\u628a\u5b9e\u7269\u753b\u6210\u56fe\uff0c\u6700\u540e\u624d\u5199\u6210\u7b97\u5f0f\u2014\u2014\u6bcf\u5f80\u524d\u4e00\u6b65\uff0c\u90fd\u5efa\u7acb\u5728\u4e0a\u4e00\u6b65\u771f\u61c2\u4e86\u7684\u57fa\u7840\u4e0a\u3002<\/p>\n<p>\u5f88\u591a\u5bb6\u957f\u8df3\u8fc7\u524d\u4e24\u6b65\uff0c\u76f4\u63a5\u6559&quot;12 \u2212 7 = 5&quot;\uff0c\u5b69\u5b50\u8bb0\u4f4f\u4e86\u5374\u4e0d\u77e5\u9053\u4e3a\u4ec0\u4e48\u3002CPA \u7684\u4ef7\u503c\uff0c\u5c31\u662f\u628a\u8fd9\u6761&quot;\u4e3a\u4ec0\u4e48&quot;\u8865\u56de\u6765\u3002\u7cfb\u7edf\u7684\u9636\u6bb5\u5b89\u6392\u53ef\u4ee5\u53c2\u8003\u4f34\u9c7c\u6574\u7406\u7684\u300a<a href=\"https:\/\/www.banyu.com\/blog\/english\/148400\">CPA \u6559\u5b66\u6cd5\u7684\u5b8c\u6574\u5b66\u4e60\u8def\u7ebf<\/a>\u300b\u3002<\/p>\n<h3>\u7b2c\u4e00\u9053\u9898\uff1a\u7528 Number Bond \u770b\u61c2\u51cf\u6cd5<\/h3>\n<p>\u62ff\u4e00\u9053\u6700\u666e\u901a\u7684\u9898\u505a\u793a\u8303\uff1a<strong>&quot;\u5c0f\u660e\u6709 12 \u9897\u7cd6\uff0c\u7ed9\u4e86\u59b9\u59b9\u4e00\u4e9b\u540e\u8fd8\u5269 7 \u9897\uff0c\u4ed6\u7ed9\u4e86\u59b9\u59b9\u51e0\u9897\uff1f&quot;<\/strong><\/p>\n<ul>\n<li><strong>\u5177\u8c61\uff08C\uff09<\/strong>\uff1a\u62ff 12 \u9897\u771f\u5b9e\u7684\u7cd6\u6446\u5728\u684c\u4e0a\uff0c\u4e00\u9897\u9897\u62ff\u8d70\uff0c\u76f4\u5230\u5269\u4e0b 7 \u9897\uff0c\u8ba9\u5b69\u5b50\u6570&quot;\u62ff\u8d70\u4e86\u51e0\u9897&quot;\u3002\u4ed6\u7528\u624b\u5c31\u80fd\u5f97\u5230 5\u3002<\/li>\n<li><strong>\u5f62\u8c61\uff08P\uff09<\/strong>\uff1a\u628a\u7cd6\u6362\u6210\u753b\u3002\u753b\u4e00\u4e2a\u6574\u4f53&quot;12&quot;\uff0c\u4e0b\u9762\u5206\u6210\u4e24\u90e8\u5206\u2014\u2014&quot;\u5269\u4e0b 7&quot;\u548c&quot;\u7ed9\u51fa\u53bb\u7684 ?&quot;\u3002\u8fd9\u5c31\u662f\u65b0\u52a0\u5761\u6570\u5b66\u5e38\u7528\u7684 <strong>Number Bond\uff08\u6570\u7684\u5206\u5408\uff09<\/strong>\uff1a12 \u7531 7 \u548c\u4e00\u4e2a\u672a\u77e5\u6570\u7ec4\u6210\u3002<\/li>\n<li><strong>\u62bd\u8c61\uff08A\uff09<\/strong>\uff1a\u5728\u56fe\u65c1\u8fb9\u5199\u4e0b <code>12 \u2212 7 = 5<\/code>\u3002\u8fd9\u4e00\u6b65\u5b69\u5b50\u624d\u771f\u6b63\u7406\u89e3\uff1a\u51cf\u6cd5\u662f&quot;\u4ece\u6574\u4f53\u91cc\u53bb\u6389\u4e00\u90e8\u5206&quot;\u3002<\/li>\n<\/ul>\n<h3>\u7b2c\u4e8c\u9053\u9898\uff1a\u7528 Bar Model \u89e3\u4e24\u6b65\u5e94\u7528\u9898<\/h3>\n<p>\u5e94\u7528\u9898\u4e00\u65e6\u51fa\u73b0&quot;\u8c01\u6bd4\u8c01\u591a\/\u5c11&quot;\uff0c\u5355\u9760\u60f3\u5c31\u5bb9\u6613\u4e71\u3002\u8fd9\u65f6\u7528 <strong>Bar Model\uff08\u6761\u5f62\u56fe\u5efa\u6a21\uff09<\/strong> \u628a\u6570\u91cf\u753b\u6210\u957f\u77ed\u4e0d\u4e00\u7684\u6761\uff0c\u5173\u7cfb\u4e00\u773c\u5c31\u6e05\u695a\u3002<\/p>\n<p><strong>\u9898\u76ee\uff1a&quot;\u59b9\u59b9\u6709 8 \u5f20\u8d34\u7eb8\uff0c\u59d0\u59d0\u6bd4\u59b9\u59b9\u591a 5 \u5f20\uff0c\u4e24\u4eba\u4e00\u5171\u6709\u591a\u5c11\u5f20\uff1f&quot;<\/strong><\/p>\n<ul>\n<li>\u5148\u753b\u59b9\u59b9\u7684\u6761\uff0c\u6807 <strong>8<\/strong>\uff1b<\/li>\n<li>\u518d\u753b\u59d0\u59d0\u7684\u6761\uff1a\u548c\u59b9\u59b9\u4e00\u6837\u957f\u7684\u4e00\u6bb5\u662f <strong>8<\/strong>\uff0c\u540e\u9762\u63a5\u4e00\u6bb5\u8868\u793a&quot;\u591a\u51fa\u6765\u7684 <strong>5<\/strong>&quot;\uff0c\u6240\u4ee5\u59d0\u59d0\u662f <code>8 + 5 = 13<\/code>\uff1b<\/li>\n<li>\u4e24\u6761\u52a0\u8d77\u6765\uff1a<code>8 + 13 = 21<\/code>\u3002<strong>\u7b54\u6848 21 \u5f20\u3002<\/strong><\/li>\n<\/ul>\n<p>\u5173\u952e\u4e0d\u5728\u7b97\u51fa 21\uff0c\u800c\u5728\u5b69\u5b50\u770b\u7740\u4e24\u6839\u6761\uff0c\u80fd\u81ea\u5df1\u8bf4\u51fa&quot;\u59d0\u59d0 = \u59b9\u59b9\u90a3\u4e48\u591a\uff0c\u518d\u52a0\u591a\u51fa\u6765\u7684 5&quot;\u3002<strong>\u4e00\u5e74\u7ea7\u5c31\u80fd\u8fd9\u6837\u753b\u56fe\u5efa\u6a21<\/strong>\uff0c\u6b63\u662f\u65b0\u52a0\u5761\u6570\u5b66\u8854\u63a5\u9ad8\u5e74\u7ea7\u4ee3\u6570\uff08\u7528 x \u8868\u793a\u672a\u77e5\u91cf\uff09\u7684\u5173\u952e\u94fa\u57ab\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\/1782454447193-5-47198-2.jpg\" alt=\"\u7528 Number Bond \u6570\u7684\u5206\u5408\u62c6\u89e3 12 = 7 + 5 \u7684\u542f\u8499\u793a\u610f\"><\/figure>\n<h2>\u5206\u9f84\u5b66\u4e60\u8def\u7ebf\u56fe\uff1a3\u201312 \u5c81\u6bcf\u4e2a\u9636\u6bb5\u505a\u4ec0\u4e48<\/h2>\n<p>\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u4e0d\u662f\u4e00\u5957\u56fa\u5b9a\u6559\u6750\uff0c\u800c\u662f\u4e00\u6761<strong>\u968f\u5e74\u9f84\u87ba\u65cb\u4e0a\u5347<\/strong>\u7684\u8def\u3002\u4e0b\u9762\u8fd9\u5f20\u5206\u9f84\u8def\u7ebf\u56fe\uff0c\u662f\u6309 CPA \u8282\u594f\u7ed9\u5bb6\u5ead\u6574\u7406\u7684\u53ef\u64cd\u4f5c\u7248\u672c\uff0c\u6bcf\u4e2a\u9636\u6bb5\u90fd\u6807\u4e86&quot;\u91cd\u70b9&quot;\u548c&quot;\u5728\u5bb6\u80fd\u505a\u7684\u4e8b&quot;\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f84\u6bb5<\/th>\n<th>\u542f\u8499\u91cd\u70b9<\/th>\n<th>\u5728\u5bb6\u53ef\u4ee5\u8fd9\u6837\u505a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3\u20134 \u5c81<\/td>\n<td>\u5531\u6570\u3001\u70b9\u6570\u3001\u5f62\u72b6\u989c\u8272\u3001\u4e00\u4e00\u5bf9\u5e94<\/td>\n<td>\u6570\u697c\u68af\u3001\u5206\u6c34\u679c\u3001\u7528\u5341\u683c\u9635\u6446\u8c46\u5b50<\/td>\n<\/tr>\n<tr>\n<td>5\u20136 \u5c81<\/td>\n<td>10\/20 \u4ee5\u5185\u6570\u611f\u3001Number Bond \u62c6\u5206\u3001\u6bd4\u591a\u5c11<\/td>\n<td>\u51d1\u5341\u6e38\u620f\u3001\u5206\u5408\u5361\u7247\u3001\u6251\u514b\u6bd4\u5927\u5c0f<\/td>\n<\/tr>\n<tr>\n<td>7\u20139 \u5c81<\/td>\n<td>\u8fdb\u9000\u4f4d\u3001\u4e24\u6b65\u5e94\u7528\u9898\u3001Bar Model \u5165\u95e8<\/td>\n<td>\u753b\u56fe\u8bb2\u9898\u3001\u8d85\u5e02\u8d2d\u7269\u7b97\u8d26<\/td>\n<\/tr>\n<tr>\n<td>10\u201312 \u5c81<\/td>\n<td>\u5206\u6570\u4e0e\u6bd4\u4f8b\u3001\u591a\u6b65\u5e94\u7528\u9898\u3001\u62bd\u8c61\u8fc1\u79fb<\/td>\n<td>\u590d\u6742\u9898\u5efa\u6a21\u3001\u9519\u9898\u672c\u590d\u76d8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\u610f\u4e00\u70b9\uff1a<strong>\u5e74\u9f84\u53ea\u662f\u53c2\u8003\uff0c\u5b69\u5b50\u7684&quot;\u7406\u89e3\u4fe1\u53f7&quot;\u624d\u662f\u771f\u6b63\u7684\u8fdb\u5ea6\u6761<\/strong>\u3002\u6709\u7684\u5b69\u5b50 4 \u5c81\u5c31\u80fd\u7a33\u5b9a\u6570\u5230 20\uff0c\u6709\u7684 6 \u5c81\u8fd8\u9700\u8981\u5b9e\u7269\u8f85\u52a9\uff0c\u90fd\u6b63\u5e38\u3002\u5224\u65ad\u8981\u4e0d\u8981\u8fdb\u4e0b\u4e00\u6b65\uff0c\u770b\u4e0b\u4e00\u8282\u7684\u6e05\u5355\uff0c\u800c\u4e0d\u662f\u770b\u751f\u65e5\u3002<\/p>\n<h2>\u9636\u6bb5\u8dc3\u8fc1\u5224\u65ad\u6807\u51c6\uff1a\u600e\u4e48\u77e5\u9053\u5b69\u5b50\u8be5\u8fdb\u4e0b\u4e00\u6b65\uff1f<\/h2>\n<p>\u5224\u65ad\u80fd\u5426\u8fdb\u9636\uff0c\u770b\u4e00\u4e2a\u7b80\u5355\u539f\u5219\uff1a<strong>\u4e0a\u4e00\u9636\u6bb5\u7684\u5de5\u5177\u80fd&quot;\u64a4\u6389&quot;\u4e86\u5417<\/strong>\u3002\u64a4\u6389\u5b9e\u7269\u8fd8\u80fd\u753b\u56fe\u3001\u64a4\u6389\u753b\u56fe\u8fd8\u80fd\u5217\u5f0f\uff0c\u5c31\u8bf4\u660e\u8fd9\u4e00\u5c42\u771f\u7684\u5185\u5316\u4e86\u3002<\/p>\n<p>\u4e0b\u9762\u8fd9\u4efd\u5224\u65ad\u6e05\u5355\uff0c\u6bd4&quot;\u51e0\u5c81\u8be5\u5b66\u4ec0\u4e48&quot;\u66f4\u5b9e\u7528\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8dc3\u8fc1<\/th>\n<th>\u51c6\u5907\u597d\u7684\u4fe1\u53f7<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5177\u8c61 \u2192 \u5f62\u8c61<\/td>\n<td>\u4e0d\u7528\u5b9e\u7269\uff0c\u53ea\u9760\u753b\u5706\u70b9\/\u957f\u6761\uff0c\u5c31\u80fd\u8bf4\u6e05&quot;\u8c01\u591a\u3001\u591a\u591a\u5c11&quot;<\/td>\n<\/tr>\n<tr>\n<td>\u5f62\u8c61 \u2192 \u62bd\u8c61<\/td>\n<td>\u770b\u7740\u56fe\u80fd\u4e3b\u52a8\u5199\u51fa\u7b97\u5f0f\uff0c\u8fd8\u80fd\u53cd\u8fc7\u6765\u7ed9\u4e00\u4e2a\u7b97\u5f0f\u7f16\u4e00\u4e2a\u751f\u6d3b\u5c0f\u6545\u4e8b<\/td>\n<\/tr>\n<tr>\n<td>\u62bd\u8c61\u5de9\u56fa<\/td>\n<td>\u9047\u5230\u6ca1\u89c1\u8fc7\u7684\u5e94\u7528\u9898\uff0c\u4f1a<strong>\u5148\u753b\u56fe\u518d\u5217\u5f0f<\/strong>\uff0c\u800c\u4e0d\u662f\u6293\u8d77\u6570\u5b57\u4e71\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u540e\u4e00\u6761&quot;\u53cd\u8fc7\u6765\u7f16\u6545\u4e8b&quot;\u7279\u522b\u91cd\u8981\u3002\u80fd\u7ed9 <code>8 \u2212 3 = 5<\/code> \u7f16\u51fa&quot;\u6211\u6709 8 \u5757\u997c\u5e72\uff0c\u5403\u4e86 3 \u5757&quot;\uff0c\u8bf4\u660e\u5b69\u5b50\u662f\u53cc\u5411\u7406\u89e3\uff0c\u800c\u4e0d\u662f\u5355\u5411\u8bb0\u7b54\u6848\u3002\u8fd9\u662f\u68c0\u9a8c\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u662f\u5426\u624e\u5b9e\u7684\u4e00\u4e2a\u4f4e\u6210\u672c\u6d4b\u8bd5\uff0c\u5bb6\u957f\u5728\u5bb6\u968f\u65f6\u80fd\u505a\u3002<\/p>\n<h2>\u5bb6\u5ead\u542f\u8499\u56db\u6b65\u6cd5\u4e0e\u6bcf\u5468\u8282\u594f<\/h2>\n<p>\u5728\u5bb6\u505a\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\uff0c\u6309\u8fd9\u56db\u6b65\u8d70\uff0c\u987a\u5e8f\u4e0d\u8981\u4e71\uff1a<\/p>\n<ol>\n<li><strong>\u5148\u5177\u8c61<\/strong>\uff1a\u6bcf\u4e2a\u65b0\u6982\u5ff5\u5148\u7528\u5b9e\u7269\u6216\u751f\u6d3b\u573a\u666f\u6f14\u4e00\u904d\uff0c\u4e0d\u6025\u7740\u5199\u6570\u5b57\u3002\u4e70\u83dc\u3001\u5206\u96f6\u98df\u3001\u722c\u697c\u68af\u90fd\u662f\u9898\u3002<\/li>\n<li><strong>\u518d\u753b\u56fe<\/strong>\uff1a\u628a\u5b9e\u7269\u6362\u6210\u6700\u7b80\u5355\u7684\u56fe\uff08\u5706\u70b9\u3001\u957f\u6761\uff09\uff0c\u8ba9\u5b69\u5b50<strong>\u8bb2\u7ed9\u4f60\u542c<\/strong>\uff0c\u4ed6\u8bb2\u5f97\u901a\u624d\u7b97\u61c2\u3002<\/li>\n<li><strong>\u540e\u62bd\u8c61<\/strong>\uff1a\u5728\u56fe\u65c1\u8fb9\u5199\u7b97\u5f0f\uff0c\u518d\u8ba9\u4ed6\u7528\u8fd9\u4e2a\u7b97\u5f0f<strong>\u53cd\u7f16\u4e00\u9053\u9898<\/strong>\uff0c\u5b8c\u6210\u53cc\u5411\u95ed\u73af\u3002<\/li>\n<li><strong>\u7a33\u8282\u594f<\/strong>\uff1a\u6bcf\u5468 3\u20134 \u6b21\u3001\u6bcf\u6b21 <strong>15\u201320 \u5206\u949f<\/strong>\u5c31\u591f\uff0c\u5c11\u800c\u7a33\u80dc\u8fc7\u5468\u672b\u7a81\u51fb\uff1b\u6bcf\u5468\u7559 1 \u6b21&quot;\u53ea\u8bb2\u4e0d\u7b97&quot;\u7684\u53e3\u5934\u9898\uff0c\u4e13\u7ec3\u601d\u8def\u3002<\/li>\n<\/ol>\n<p>\u8fd9\u5957\u8282\u594f\u7684\u597d\u5904\u662f\u628a\u6570\u5b66<strong>\u63c9\u8fdb\u65e5\u5e38<\/strong>\uff0c\u5b69\u5b50\u4e0d\u4f1a\u89c9\u5f97&quot;\u53c8\u5728\u4e0a\u8bfe&quot;\u3002\u575a\u6301\u51e0\u4e2a\u6708\uff0c\u6bd4\u4e00\u6b21\u6027\u4e70\u4e00\u645e\u7ec3\u4e60\u518c\u66f4\u6709\u7528\u3002<\/p>\n<h2>\u5728\u5bb6\u542f\u8499\u5230\u7cfb\u7edf\u8bfe\u7a0b\uff1a\u4ec0\u4e48\u65f6\u5019\u8be5\u8003\u8651\u4e00\u5bf9\u4e00\uff1f<\/h2>\n<p>\u5f53\u5b69\u5b50\u5f00\u59cb\u63a5\u89e6<strong>\u4e24\u6b65\u4ee5\u4e0a\u5e94\u7528\u9898\u3001\u5206\u6570\u3001\u9762\u79ef\u5468\u957f<\/strong>\u8fd9\u7c7b\u5185\u5bb9\uff0c\u5bb6\u5ead\u542f\u8499\u5bb9\u6613\u5361\u58f3\u2014\u2014\u4e0d\u662f\u5bb6\u957f\u4e0d\u4f1a\u7b97\uff0c\u800c\u662f\u4e0d\u5bb9\u6613\u628a&quot;\u4e3a\u4ec0\u4e48&quot;\u8bb2\u5230\u4f4d\u3001\u4e5f\u5f88\u96be\u5224\u65ad\u5b69\u5b50\u5361\u5728 CPA \u7684\u54ea\u4e00\u5c42\u3002\u8fd9\u65f6\u7cfb\u7edf\u8bfe\u7a0b\u548c\u4e00\u5bf9\u4e00\u8f85\u5bfc\u80fd\u8865\u4e0a\u7ed3\u6784\u3002<\/p>\n<p>\u6311\u8bfe\u65f6\uff0c\u522b\u53ea\u770b&quot;\u7528\u6ca1\u7528\u65b0\u52a0\u5761\u6570\u5b66&quot;\u8fd9\u4e2a\u6807\u7b7e\uff0c\u91cd\u70b9\u770b\u4e09\u4ef6\u4e8b\uff1a<\/p>\n<ul>\n<li><strong>\u662f\u5426\u771f\u6309 CPA \u63a8\u8fdb<\/strong>\uff0c\u800c\u4e0d\u662f\u628a\u5efa\u6a21\u56fe\u5f53\u88c5\u9970\uff1b<\/li>\n<li><strong>\u80fd\u5426\u9488\u5bf9\u8584\u5f31\u70b9\u8c03\u96be\u5ea6<\/strong>\uff0c\u6bd4\u5982\u8ba1\u7b97\u5f31\u5c31\u591a\u7ec3 Number Bond\uff0c\u5e94\u7528\u9898\u5f31\u5c31\u591a\u7ec3 Bar Model\uff1b<\/li>\n<li><strong>\u6709\u6ca1\u6709\u53ef\u89c2\u5bdf\u7684\u53cd\u9988<\/strong>\uff0c\u8ba9\u4f60\u770b\u5230\u5b69\u5b50\u5361\u5728\u54ea\u4e00\u6b65\u3002<\/li>\n<\/ul>\n<p>\u4ee5<strong>\u4f34\u9c7c\u5168\u80fd\u6570\u5b66<\/strong>\u4e3a\u4f8b\uff0c\u5b83\u4ee5 CPA \u5efa\u6a21\u4e3a\u4e3b\u7ebf\u3001\u91c7\u7528\u771f\u4eba 1 \u5bf9 1 \u6559\u5b66\uff0c\u9002\u5408\u4ece\u5bb6\u5ead\u542f\u8499\u8fc7\u6e21\u5230\u7cfb\u7edf\u5b66\u4e60\u7684\u5b69\u5b50\uff0c\u8bfe\u7a0b\u5165\u53e3\u4e0e\u5e74\u7ea7\u5b89\u6392\u53ef\u5728<a href=\"https:\/\/www.banyu.com\/web\/k12\">\u4f34\u9c7c\u5168\u80fd\u6570\u5b66\u5b98\u7f51<\/a>\u67e5\u770b\u3002\u5bb6\u957f\u60f3\u77e5\u9053\u4e00\u5bf9\u4e00\u4e2d\u81ea\u5df1\u8be5\u600e\u4e48\u914d\u5408\u3001\u628a\u6570\u611f\u57f9\u517b\u63a5\u4f4f\uff0c\u53ef\u53c2\u8003\u300a<a href=\"https:\/\/www.banyu.com\/blog\/english\/148404\">\u4e00\u5bf9\u4e00\u5bb6\u957f\u600e\u4e48\u914d\u5408<\/a>\u300b\uff1b\u60f3\u5ba2\u89c2\u5224\u65ad\u4e00\u95e8\u6570\u5b66\u8bfe\u662f\u5426\u771f\u6709\u6548\u679c\uff0c\u300a<a href=\"https:\/\/www.banyu.com\/blog\/english\/148396\">\u65b0\u52a0\u5761\u6570\u5b66\u8bfe\u7a0b\u600e\u4e48\u5224\u65ad\u6548\u679c<\/a>\u300b\u7ed9\u4e86\u5177\u4f53\u7684\u89c2\u5bdf\u7ef4\u5ea6\u3002<\/p>\n<h2>5 \u4e2a\u6700\u5e38\u89c1\u7684\u542f\u8499\u8bef\u533a<\/h2>\n<p>\u628a\u522b\u4eba\u8e29\u8fc7\u7684\u5751\u5217\u51fa\u6765\uff0c\u6bd4\u591a\u5237\u4e00\u672c\u9898\u66f4\u7701\u65f6\u95f4\uff1a<\/p>\n<ul>\n<li><strong>\u8bef\u533a\u4e00\uff1a\u7b97\u5f97\u5feb\u5c31\u662f\u6570\u5b66\u597d\u3002<\/strong> \u901f\u5ea6\u53ea\u662f\u719f\u7ec3\u5ea6\uff0c\u6570\u611f\u548c\u89e3\u51b3\u95ee\u9898\u80fd\u529b\u624d\u662f\u65b0\u52a0\u5761\u6570\u5b66\u542f\u8499\u771f\u6b63\u7ec3\u7684\u4e1c\u897f\u3002<\/li>\n<li><strong>\u8bef\u533a\u4e8c\uff1a\u8df3\u8fc7\u5b9e\u7269\u76f4\u63a5\u5199\u7b97\u5f0f\u3002<\/strong> \u7701\u4e0b\u7684\u51e0\u5206\u949f\uff0c\u4f1a\u5728\u9ad8\u5e74\u7ea7\u5e94\u7528\u9898\u4e0a\u52a0\u500d\u8fd8\u56de\u6765\u3002<\/li>\n<li><strong>\u8bef\u533a\u4e09\uff1a\u592a\u65e9\u6559\u65b9\u7a0b\uff08X\u3001Y\uff09\u3002<\/strong> \u4f4e\u9f84\u5b69\u5b50\u542c\u4e0d\u61c2\u672a\u77e5\u6570\uff0cBar Model \u753b\u56fe\u53cd\u800c\u770b\u5f97\u89c1\u3001\u60f3\u5f97\u901a\u3002<\/li>\n<li><strong>\u8bef\u533a\u56db\uff1a\u628a\u5efa\u6a21\u56fe\u5f53\u6210&quot;\u753b\u7740\u73a9&quot;\u3002<\/strong> \u56fe\u4e0d\u662f\u914d\u56fe\uff0c\u662f\u89e3\u9898\u5de5\u5177\uff0c\u8981\u8ba9\u5b69\u5b50\u8fb9\u753b\u8fb9\u8bb2\u3002<\/li>\n<li><strong>\u8bef\u533a\u4e94\uff1a\u8fdb\u5ea6\u53ea\u770b\u5e74\u9f84\uff0c\u4e0d\u770b\u4fe1\u53f7\u3002<\/strong> 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