如果只有两种货币。

=IF(A3="HKD",IF(ROUND(A1,2)<0,"金额为负无效",IF(ROUND(A1,2)=0,"零元",IF(ROUND(A1,2)<1,"",TEXT(INT(ROUND(A1,2)),"[dbnum2]")&"元")&IF(INT(ROUND(A1,2)*10)-INT(ROUND(A1,2))*10=0,IF(INT(ROUND(A1,2))*(INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10)=0,"","零"),TEXT(INT(ROUND(A1,2)*10)-INT(ROUND(A1,2))*10,"[dbnum2]")&"角")&IF((INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10)=0,"整",TEXT((INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10),"[dbnum2]")&"分"))),IF(A1<0,"金额为负无效",IF(OR(A1=0,A1=""),"零美元",IF(A1-TRUNC(A1)=0,NUMBERSTRING(TRUNC(ROUND(A1,1),0),2)&"美元整",NUMBERSTRING(TRUNC(A1,0),2)&"美元"&TEXT(INT(ROUND(A1,2)*100)-INT(ROUND(A1,2))*100,"[dbnum2]")&"美分")))) 如果只是以美分为单位：=IF(A3="HKD",IF(ROUND(A1,2)<0,"金额为负无效",IF(ROUND(A1,2)=0,"零元",IF(ROUND(A1,2)<1,"",TEXT(INT(ROUND(A1,2)),"[dbnum2]")&"元")&IF(INT(ROUND(A1,2)*10)-INT(ROUND(A1,2))*10=0,IF(INT(ROUND(A1,2))*(INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10)=0,"","零"),TEXT(INT(ROUND(A1,2)*10)-INT(ROUND(A1,2))*10,"[dbnum2]")&"角")&IF((INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10)=0,"整",TEXT((INT(ROUND(A1,2)*100)-INT(ROUND(A1,2)*10)*10),"[dbnum2]")&"分"))),IF(A1<0,"金额为负无效",IF(OR(A1=0,A1=""),"零美元",NUMBERSTRING(ROUND(A1,2)*100,2)&"美分")))。