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=IF(A1=0,"零",IF(A1<0,REPLACE(IF(TRUNC(A1)=A1,TEXT(A1,"[DBNum2]")&"元整",IF(TRUNC(A1*10)=A1*10,TEXT(TRUNC(A1),"[DBNum2]")&"元"&TEXT(RIGHT(A1),"[DBNum2]")&"角整",TEXT(TRUNC(A1),"[DBNum2]")&"元"&IF(ISNUMBER(FIND(".0",A1)),"零",TEXT(LEFT(RIGHT(A1,2)),"[DBNum2]")&"角")&TEXT(RIGHT(A1),"[DBNum2]")&"分")),1,1,"負"),IF(A1=0,"?",IF(TRUNC(A1)=A1,TEXT(A1,"[DBNum2]")&"元整",IF(TRUNC(A1*10)=A1*10,TEXT(TRUNC(A1),"[DBNum2]")&"元"&TEXT(RIGHT(A1),"[DBNum2]")&"角整",TEXT(TRUNC(A1),"[DBNum2]")&"元"&IF(ISNUMBER(FIND(".0",A1)),"零",TEXT(LEFT(RIGHT(A1,2)),"[DBNum2]")&"角")&TEXT(RIGHT(A1),"[DBNum2]")&"分")))))

公式二：

=IF(A1=0,"零",IF(INT(A1),TEXT(TRUNC(A1),"[dbnum2]")&"元","")&IF(MOD(A1,1)=0,"整",IF(TRUNC(A1,1),IF(A1=TRUNC(A1,1),TEXT(LEFT(RIGHT(A1*100,2)),"[dbnum2]0角整"),TEXT(RIGHT(A1*100,2),"[dbnum2]0"&IF(LEFT(RIGHT(A1*100,2))="0","","角")&"0分")),TEXT(A1*100,"[dbnum2]0分"))))