如下表格即可实现：
| A1 | B1 |
| A2 | B2 |
B1单元格：=RMB(SUM(A1:A2), 2)
B2单元格：=IF(EXACT(RIGHT(B1, 2), "00"), TEXT(INT(B1), "[DBNUM2]") & "元整", TEXT(INT(B1), "[DBNUM2]") & "元" & IF(EXACT(MID(B1, LEN(B1) - 1, 1), "0"), "零", TEXT(MID(B1, LEN(B1) - 1, 1), "[DBNUM2]") & "角") & TEXT(INT(RIGHT(B1, 1)), "[DBNUM2]") & "分")