\(\frac{1946\cdot131+1000}{132.1946-946}\)\(=\)\(\frac{1946\cdot131+1000}{\left(131+1\right)\cdot1946-946}\) \(=\frac{1946\cdot131+1000}{131\cdot1946+1946\cdot1-946}\) \(=\frac{1946\cdot131+1000}{131\cdot1946+1946-946}\) \(=\frac{1946\cdot131+1000}{131\cdot1946+1000}\) \(=1\)