A method and device for decoding a signal. The microphone array is then steered in the direction of the active talker and a cue is generated to identify the direction in which the microphone array has been steered. This kind of Multiplier-And-Accumulator takes a double-precision Complex-Valued Multiplier-And- Accumulator as the main configuration, with four double-precision real-valued multipliers and several groups of accumulators to assist in different modes ofoperation. In the step, the composite elastomer is heat-treated to vaporize the elastomer to obtain an intermediate composite material including a second carbon material and the metal material Z.