B1=SUBSTITUTE(IF(A1,IF(A1<0,"负",)&TEXT(TRUNC(A1),"[dbnum2]g/通用格式元;[dbnum2]g/通用格式元;")&TEXT(RIGHT(RMB(A1),2),"[>9][dbnum2]0角0分;[>0][dbnum2]0角0分;整"),"零元"),"零分",)
B1=SUBSTITUTE(IF(A1,IF(A1<0,"负",)&TEXT(TRUNC(A1),"[dbnum2]g/通用格式元;[dbnum2]g/通用格式元;")&TEXT(RIGHT(RMB(A1),2),"[>9][dbnum2]0角0分;[>0][dbnum2]0角0分;整"),"零元"),"零分",)