© 2014, National Science Council, Taiwan. Most studies of students’ understanding of decimals have been conducted within Western cultural settings. The broad aim of the present research was to gain insight into Chinese Hong Kong grade 6 students’ general performance on a variety of decimals tasks. More specifically, the study aimed to explore students’ mathematical reasoning for their use of ‘rules’ and algorithms and to determine whether connections exist between students’ conceptual and procedural knowledge when completing decimals tasks. Results indicated that conceptual understanding for rules and procedures were built into the students’ knowledge system for most of the items concerned with place value in decimals—ordering decimals, tra...