刚刚看了在线帮助，你所说的教程的说法是错误的。
/D (divide 32-bit integer numbers) divides the contents of ACCU 2 by the contents of ACCU 1. The contents of ACCU 1 and ACCU 2 are interpreted as 32-bit integer numbers. The result of the instruction is stored in accumulator 1. The result gives only the quotient and not the remainder. (The instruction MOD can be used to get the remainder.)
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The contents of accumulator 2 remain unchanged for CPUs with two ACCUs.

该指令只得到商，而不能得到余数，想知道余数需使用MOD指令。对于300来说，ACCU2的值保持不变。