Abacus mental arithmetic does not conflict with primary school mathematics. Mathematics is not a quick calculation course, but abacus mental arithmetic is not a quick calculation course either. Abacus mental arithmetic is more about the development of the brain and the change of memory mode for children. Abacus mental arithmetic is mental arithmetic of images, which is not only computationally intensive, but also easy to learn.

The orientation of abacus mental arithmetic is more like a professional course because it is a skill. Abacus is a calculation method of adding, subtracting, multiplying, dividing and squaring with abacus as a tool. There are certain rules and formulas in the skill of transporting beads. When the user can skillfully operate the abacus, he can not only get the correct answer quickly, but also describe the disk type, grade and floating change of the abacus in his mind through the growth of brain cells. This vivid abacus image is called "virtual disk". It completes abacus calculation in the brain through the process of perception, image and memory.