C1输入
=A1/if(b1=0,1,b1)
下拉
在C1单元格输入公式：=A2/IF(N(B2),B2,1)
=if(B1=0,A1,A1/B1)
=A1/IF(B1=0,1,B1)
C1=IFERROR(A1/B1,A1)
