Laser trimming adjusts the resistance of chip resistors accurately. The laser-cutting path that is vertical to the current flow is called transverse cutting. It increases the resistance quickly. The laser-cutting path that is parallel to the current flow is called ordinate cutting. It increases the resistance slowly. Using numerical results of resistance-calculation formula, the influence of transverse cutting on the resistance is analyzed. With resistor-subsection method, the relationship of resistance and ordinate cutting is studied. And quantitative formulae of them are given. The conclusions can provide some control strategies to improve the trimming precision and trimming efficiency.