| 8 | ÷ | x | = | 14 | ÷ | ( | 3 | x | ) | − | 20 |
| 方程两边同时乘以: | x | , | ( | 3 | × | 1 | ) |
| 8 | ( | 3 | × | 1 | ) | = | 14 | × | 1 | − | 20 | x | ( | 3 | × | 1 | ) |
| 8 | × | 3 | × | 1 | = | 14 | × | 1 | − | 20 | x | ( | 3 | × | 1 | ) |
| 8 | × | 3 | × | 1 | = | 14 | × | 1 | − | 20 | x | × | 3 | × | 1 |
| 24 | = | 14 | − | 60 | x |
| 60 | x | = | 14 | − | 24 |
| 60 | x | = | - | 10 |
| x | = | - | 10 | ÷ | 60 |
| = | - | 10 | × | 1 60 |
| = | - | 1 | × | 1 6 |
| x | = | - | 1 6 |
| x | = | - 0.166667 |