Subtractive board adjustment is a practical tool for assisting subtraction teaching, among which the physical board performs outstandingly in the early stages of subtraction enlightenment. These types of solid boards are mostly made of wood or plastic materials with grooves arranged in a certain pattern, which can be accurately embedded with blocks, discs, and other digital blocks marked with numbers 1-10 (or larger). The digital blocks are brightly colored and can quickly attract students' attention. In teaching, being able to concretize abstract concepts is suitable for entry-level students. Helping students master subtraction logic and enhance their computational abilities is an effective tool for subtraction teaching.