把你的表发给我看下，实际问题实际解决
V6输入公式
=IF(SUM(P6:R6)-SUM(S6:U6)>0,"借",IF(SUM(P6:R6)-SUM(S6:U6)<0,"贷","平"))下拉
W6输入公式右拉下拉
=LEFT(RIGHT("0"&(((IF(AND($E6<>"",$E6<10),$E6,"")&IF(AND($F6<>"",$F6<10),$F6,"")&IF(AND($G6<>"",$G6<10),$G6,"")&IF(AND($H6<>"",$H6<10),$H6,"")&IF(AND($I6<>"",$I6<10),$I6,"")&IF(AND($J6<>"",$J6<10),$J6,"")&IF(AND($K6<>"",$K6<10),$K6,"")&IF(AND($L6<>"",$L6<10),$L6,"")&IF(AND($M6<>"",$M6<10),$M6,"")&IF(AND($N6<>"",$N6<10),$N6,"")&IF(AND($O6<>"",$O6<10),$O6,""))/100)+SUM($P6:$R6)-SUM($S6:$U6))*100,12-COLUMN(A1)))
