B1单元格输入公式,然后下拉填充复制公式=IF(A1="男",100%,IF(A1="女",75%,"")
用if公式在B1中输入=IF(A1="男","100%","75%")
=(A1="男")*1+(A1="女")*0.75设置格式为百分比
B1输入:=if(a1="男",100%,75%)