建议用楼上的vlookup公式,其对应关系清楚,修改也较容易.
如果一定要用if公式,则可用公式:
=if(left(e4,2)="20","电",if(left(e4,2)="cg","发",if(left(e4,2)="th","退",if(left(e4,2)="jy","借",if(left(e4,2)="ly","领",if(left(e4,2)="fh","发",if(left(e4,2)="gy","供应","")))))))&if(left(e4,2)="yf","应付",if(left(e4,2)="ql","应收",""))
效果如图: