A.=A$2*$B1 B.=A2*B1 C.=$A2*B$1 D.=$A$2*$B$1
A.#REF! B.#VALUE! C.#NAME? D.#NULL?
A.=IF(A5<60,不及格,及格)B.=IF(A5<60,"不及格","及格")C.=IF(A5<60,及格,不及格)D.=IF(A5<60,"及格","不及格")