A2 指小写的金额

用以下公式即可
=SUBSTITUTE(SUBSTITUTE(IF(A2<0,"负","")&TEXT(TRUNC(ABS(ROUND(A2,2))),"[DBNum2]")&"元"&IF(ISERR(FIND(".",ROUND(A2,2))),"",TEXT(RIGHT(TRUNC(ROUND(A2,2)*10)),"[DBNum2]"))&IF(ISERR(FIND(".0",TEXT(A2,"0.00"))),"角","")&IF(LEFT(RIGHT(ROUND(A2,2),3))=".",TEXT(RIGHT(ROUND(A2,2)),"[DBNum2]")&"分",IF(ROUND(A2,2)=0,"","整")),"零元零",""),"零元","")

不错。