全年收支合計 (9354)

Y3:Y9{=SUM((A3:W3-B3:X3)*MOD(COLUMN(A:W),2))

另解{=SUM(N(OFFSET(A3,,COLUMN(A:L)*2-2))-N(OFFSET(B3,,COLUMN(A:L)*2-2)))

另解=SUMPRODUCT(N(OFFSET(A3,,COLUMN(A:L)*2-{2;1}))*{1;-1})

另解=SUMPRODUCT(A3:X3*-1^(A$2:X$2="支"))