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應該是IF超過七層有問題,你可以試試先不要那麼多層.

<第一>:分二段寫
E2=IF(D2>100%,60,IF(D2>99%,59,IF(D2>98%,58,IF(D2>97%,57,
IF(D2>96%,56,IF(D2>94%,54,IF(D2>92%,52,IF(D2>90%,50,F2))))))))

F2=IF(D2<=80%,45,IF(D2<=85%,46,48))

<第二>:用lookup(若D2小數點位數太多可能會有問題)
E2=LOOKUP(D2,{0,80,85,90,92,94,96,97,98,99,100}*1%+0.0000001,{45,46,48,50,52,54,56,57,58,59,60})

<第三>:用excel2010試試

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