M31是小写单元格:
=IF(OR(M31="",M31=0),"",IF(ROUND(M31,2)=0,"零",IF(ROUND(M31,2)<1,"",TEXT(INT(ROUND(M31,2)),"[dbnum2]")&"元")&IF(INT(ROUND(M31,2)*10)-INT(ROUND(M31,2))*10=0,IF(INT(ROUND(M31,2))*(INT(ROUND(M31,2)*100)-INT(ROUND(M31,2)*10)*10)=0,"","零"),TEXT(INT(ROUND(M31,2)*10)-INT(ROUND(M31,2))*10,"[dbnum2]")&"角")&IF((INT(ROUND(M31,2)*100)-INT(ROUND(M31,2)*10)*10)=0,"整",TEXT((INT(ROUND(M31,2)*100)-INT(ROUND(M31,2)*10)*10),"[dbnum2]")&"分")))