=IF(LEFT(D2)="-",REPLACEB("-",1,1,"(负)"),"")&IF(ROUND(ABS(D2),2)<1,SUBSTITUTE(SUBSTITUTE(SUBSTITUTE(TEXT(RIGHT(TRUNC(ROUND(D2,2)*10,0)),"[dbnum2]")&"角"&TEXT(RIGHT(INT(ROUND(D2,2)*100)),"[dbnum2]")&"分","零角零分",""),"零角",""),"零分","整"),TEXT(INT(ROUND(ABS(D2),2)),"[dbnum2]")&"元"&SUBSTITUTE(SUBSTITUTE(SUBSTITUTE(TEXT(RIGHT(TRUNC(ROUND(D2,2)*10,0)),"[dbnum2]")&"角"&TEXT(RIGHT(INT(ROUND(D2,2)*100)),"[dbnum2]")&"分","零角零分","整"),"零角","零"),"零分","整"))