今年开学初,我们访问了利港公社的十二个生产大队和一部分生产队,了解到生产队的会计和记工员,很多对于珠算除法不够熟练,而在日常工作中计算工分、分配产品等都经常要应用除法,算起来很费事。怎样帮助会计克服这个困难?我们在教研组里开展了研究,大家发挥集体智慧,经过反复试验,终于制成了“除法计算尺”。制成后,曾送到大队和生产队里去试用了一个的时期,又作了两次改进。据用过“除法计算尺”的会计反映,这个工具使用方便,可以节省很多时间。“除法计算尺”主要用于生产队计算工分,它的构造(见附 At the beginning of this year, we visited a group of 12 production brigades and some production teams in the Ligong Commune. We learned that the production team's accounting and staff clerks were not proficient with the abacus and division of abacus, while calculating work points and distributing products in their daily work It often takes a lot of work to apply the division. How to help accountants to overcome this difficulty? We carried out research in the teaching and research group, we show collective wisdom, after repeated tests, and finally made the “divider rule.” After it was made, it was sent to the brigade and production team to try out a period of time, and made two improvements. It has been used in the “division rule calculation” accounting reflection, the tool easy to use, you can save a lot of time. The “division rule ruler” is mainly used for the production team to calculate the work points, its structure (see attached