=SUBSTITUTE(SUBSTITUTE(SUBSTITUTE(IF(A3<0,"负","")&TEXT(INT(ABS(A3)),"[DBNUM2]G/通用格式元")&TEXT(LEFT(IF(LEN(RIGHT(A3*100,2))=2,RIGHT(A3*100,2),"0"&RIGHT(A3*100,2)),1),"[=0]零角;[DBNUM2]0角")&TEXT(RIGHT(A3*100,1),"[=0]零分;[DBNUM2]0分"),"零元",""),"零角",""),"零分","")