三年分攤 2年強制險保費 (12064)

A6:A8=YEAR(B$2)+ROW(A1)-1&"年"

(先)B7=B4/2

(中)B6=ROUND(((YEAR(B2)&-12&-31)-B2+1)/365*B4/2,)

(後)B8=B7-B6