B2中输入:=IF(AND(C2="",D2=""),"",IF(AND(C2<>0,D2=""),"增",IF(AND(C2="",D2<>0),"减",(C2-D2)/D2*100&"%")))
=IF(AND(C2<>"",D2<>""),10%,IF(AND(C2<>"",D2=""),"增",IF(AND(C2="",D2=""),"",IF(AND(C2="",D2<>""),"减"))))10% ,根据自己需求修改