=IF(B2>=35%,30,IF(B2>=25%,IF(D2>=0,20,15),0))
假设你是从A列开始的，那在E2中写这个公式:=IF(B2>=0.35,30,IF(AND(B2>=0.25,D2>=0),20,IF(AND(B2>=0.25,D2<0),15,0)))
