苏教版教材在二年级下册安排了有余数除法的内容,同时教学除法的竖式计算。这部分知识是在学生已经掌握了表内乘、除法的口算,以及用竖式计算两位数加法和减法的基础上教学的。而众所周知:除法竖式的学习要难于加法和减法的竖式计算。其原因有二:一是,除法竖式有别于加法和减法竖式的结构形式,学生不能用同化的方法,把已经习得的计算经验 Sujiao version of the textbook in the second grade book arranged a division of the contents of the remainder, while the teaching division of the vertical calculation. This part of knowledge is taught after students have mastered the multiplication and division of tables, as well as using the vertical double-digit addition and subtraction methods. As we all know: divider vertical learning difficult to add and subtract the vertical calculation. There are two reasons: First, the division of the vertical is different from the addition and subtraction of the vertical structure, the students can not use assimilation method, the already learned experience in computing