这个描述太乱了其实就是6个单元格的定义:A1、B1、A2、B2、A3、B3A1铁定是1了B1=IF(C1<=12,C1,12)B2=IF(C1<=12,"",IF(C1<=24,C1-B1,12)反正就是用IF函数其他的你自己折腾吧不行再追问
A1=1B1=IF(C1>12,12,C1)A2=IF(C1>12,2,"")B2=IF(C1>24,12,IF(C1>12,C1-B1,""))A3=IF(C1>24,3,"")B3=IF(C1>24,C1-B2-B1,"")