A.503 B.1 C.4 D.2013
A.#DIV/0! B.#NUM! C.#VALUE! D.######
A.=IF(MID(OR(MOD(YEAR(TODAY()),4)=0,MOD(YEAR(TODAY()),100)<>0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"") B.=IF(OR(AND(MOD(YEAR(TODAY()),4)<>0,MOD(YEAR(TODAY()),100)=0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"") C.=IF(AND(OR(MOD(YEAR(TODAY()),4)<>0,MOD(YEAR(TODAY()),100)=0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"") D.=IF(OR(AND(MOD(YEAR(TODAY()),4)=0,MOD(YEAR(TODAY()),100)<>0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"")