如果数据在A3:E3=SUM((A3:E3>8)*(A3:E3-8))然后按Crtl+Shift+Enter键即可
F3中输入=SUMIF(A4:E4,">8")-COUNTIF(A4:E4,">8")*8
假设 B3为12的单元格=if(B3>8,"加班"&B3-8&"小时,"")
