前面再嵌套个if就好了,以D6的公式为例=IF(IF($A6<>"",OFFSET(INDIRECT($A6&"!R3C"&COLUMN(J:J),),MATCH($B6&"|"&$C6,INDIRECT($A6&"!B4:B500")&"|"&INDIRECT($A6&"!C4:C500"),),),"")="",OFFSET(INDIRECT($A6&"!R3C"&COLUMN(D:D),),MATCH($B6&"|"&$C6,INDIRECT($A6&"!B4:B500")&"|"&INDIRECT($A6&"!C4:C500"),),),"") |