工作天數 每月 (11882)

D2=NETWORKDAYS(DATE(B$2,C2,1),EOMONTH(DATE(B$2,C2,1),0),G$2:G$40)

D3=SUMPRODUCT((MOD(ROW(INDIRECT(DATE(B$2,C2,1)&":"&EOMONTH(DATE(B$2,C2,1),0)))-2,7)+1<6)*(COUNTIF(G:G,ROW(INDIRECT(DATE(B$2,C2,1)&":"&EOMONTH(DATE(B$2,C2,1),0))))=0))