="人民币"&SUBSTITUTE(SUBSTITUTE(TEXT(TRUNC(FIXED(E9)),"[>0][dbnum2];[<0]负[dbnum2];;")&TEXT(RIGHT(FIXED(E9),2),"元[dbnum2]0角0分;;"&IF(ABS(E9)>1%,"圆整",)),"零角",IF(ABS(E9)<1,,"零")),"零分","")