=IF(OR(E9=0,H9=0),ROUNDUP((E9-G9)/H9,

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=IF(OR(E9=0,H9=0),ROUNDUP((E9-G9)/H9,
=IF(OR(E9=0,H9=0),ROUNDUP((E9-G9)/H9,

=IF(OR(E9=0,H9=0),ROUNDUP((E9-G9)/H9,
E9或H9任一单元格数值为0,公式所在单元格数值为0,否则,等于(E9-G9)/H9,0)的向上取整值.roundup的意思是向上取整,即1.2或1.8,取整后均为2