收付款 分別編號 (14268)

A2=IF(C2,"收"&SUMPRODUCT(N(D$2:D2=0)),"付"&SUMPRODUCT(N(C$2:C2=0)))

另解=IF(C2,"收"&COUNTIF(C$2:C2,">0"),"付"&COUNTIF(D$2:D2,">0"))

另解=IF(C2,"收"&COUNT(C$2:C2),"付"&COUNT(D$2:D2))