全年第幾天 (15198)

D2:O32{=REPT($C2+MAX((0&C$2:C$32)*1)-31*($D$1=D$1),MONTH(DATE($A$2,COLUMN(A1),$C2))=COLUMN(A1))

另解=REPT(DATE($A$2,COLUMN(A1),$C2)-DATE($A$2,1,),MONTH(DATE($A$2,COLUMN(A1),$C2))=COLUMN(A1))