SWITCH(R3,"差异","差异",FORMAT(R3,"#0.00")<0,"亏损",FORMAT(R3,"#0.00")<=0.05,"0-5%",AND(FORMAT(R3,"#0.00")<0.05,FORMAT(R3,"#0.00")<=0.1),"5%-10%",AND(FORMAT(R3,"#0.00")<0.1,FORMAT(R3,"#0.00")<=0.2),"10%-20%",AND(FORMAT(R3,"#0.00")<0.2,FORMAT(R3,"#0.00")<=0.3),"20%-30%",FORMAT(R3,"#0.00")>=0.3,"30%以上")