B9=IF(B7=B8,"",IF(AND(B8=0,B7>0),"100%",IF(B8>0,(B7-B8)/B8))
条件:B7=B8且都等于0则B9不作显示;B8=0但B7大于0则B9=100%;B8大于0则B9=(B7-B8)/B8.
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