因为你在A4单元格就八角几分,你只是设置格式显示一位小数,而不是真正四舍五入
可以做如下修改
IF(A4<0,"负",)&IF(INT(A4),TEXT(INT(ABS(A4)),"[dbnum2]")&"元",)&IF(INT(ABS(A4)*10)-INT(ABS(A4))*10,TEXT(INT(ABS(ROUND(A4,1))*10)-INT(ABS(A4))*10,"[dbnum2]")&"角",IF(INT(ABS(A4))=ABS(A4),,IF(ABS(A4)<0.1,,"零")))&IF(ROUND(ABS(A4)*100-INT(ABS(A4)*10)*10,),"整")