=IF(AND(C4>0,D4>0),D4/C4*100%),IF(AND(C4>0,D4<0),D4/C4*100%-1),IF(AND(D4>0,C4<0),1-D4/C4*100%),IF(AND(D4<0,C4<0),2-D4/C4*100%))))=IF(AND(C4>0,D4>0),D4/C4),IF(AND(C4>0,D4<0),D4/C4-1)) 加上最后半个括号也不行