K2 {=SUM(N(J2*10^12+SUM(D2:I2*100^{5,4,3,2,1,0})<J$2:J$19*10^12+MMULT((0&D$2:I$19)*1,100^{5;4;3;2;1;0})))+1
另解K2 {=SUM(N(J$2:J$19+MMULT((0&$D$2:$I$19)*1,10^-(ROW($1:$6)*2))>J2+NPV(99,D2:I2)))+1
L2 {=SUM(N(J2*10^12+SUM(D2:I2*100^{5,4,3,2,1,0})<(C$2:C$19=C2)*(J$2:J$19*10^12+MMULT((0&D$2:I$19)*1,100^{5;4;3;2;1;0}))))+1
另解L2 {=SUM(N((C$2:C$19=C2)*(J$2:J$19+MMULT((0&D$2:I$19)*1,10^-(ROW($1:$6)*2)))>J2+NPV(99,D2:I2)))+1
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