算等級 优秀，良好，合格，待合格 (9135)

J2:N14=IF(D2<60,"待合格",IFERROR(LOOKUP(D2,N(OFFSET($Q$4,$A2,{6,1}+COLUMN(A1)-1)),{"良好","优秀"}),"合格"))

另解{=INDEX({"待合格","合格","良好","优秀"},MATCH(D2,SMALL(IF({1;0},{0,60},VLOOKUP($A2&"班",$Q:$AA,{6,1}+COLUMN(A1),)),{1,2,3,4})))