Culture and language are inseparable and interdependent. Chinese "knowledge and cultural" study takes an important role in Chinese study as a second language. It is also pivotal to textbook writing.This essay selected famous Chinese study teaching materials from China and Taiwan. The contents related to the Chinese knowledge and cultural study in the selected teaching materials were looked at statically and analytically. The amount, distribution and weight were three investigative focuses. The similarities and distinct features with regard to the layout of knowledge and cultural content were compared. Based on analysis of the content, the manifestation of knowledge and culture concept is also described and analyzed.China and Taiwan are closely related in cultural background. The trend on selection and editorial layout of the Chinese knowledge and cultural content is similar to a very large extend. However, some discrepancies on cultural content and concept still exist due to territorial influence. The manifestation of the cultural content is distinct in each territory. The essay makes several suggestions about the editorial layout of the cultural content in teaching materials from cross straits.
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