| ( | ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ) | ÷ | ( | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | ) | = | 2260 | ÷ | 1410 |
| 方程两边同时乘以: | ( | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | ) |
| ( | ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ) | = | 2260 | ÷ | 1410 | × | ( | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | ) |
| ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 2260 | ÷ | 1410 | × | ( | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | ) |
| ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 2260 | ÷ | 1410 | × | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 4520 47 | ( | 303 5 | − | X | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
249 5 | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | − | X | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 4520 47 | ( | 303 5 | − | X | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
249 5 | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | − | X | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 4520 47 | × | 303 5 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 4520 47 | X | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| 2988 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | − | X | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 273912 47 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 4520 47 | X | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| 2988 | × | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | − | X | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 273912 47 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 4520 47 | X | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| 2988 | × | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | − | X | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | 273912 47 | × | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | − | 4520 47 | X | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |