推荐回答（3个）
设A1为当期，B1为上期，原同比公式=A1/B1，但如果上期数为负数会错误。
因此修改后的同比计算公式==IFERROR(IF(AND(A1<0,B1<0),ABS(B1)/ABS(A1),IF(A1<=0,"-",IF(B1<0,A1-B1,A1/B1))),"-")
这样当上期数为负本期为正时，会将负数转化为正数加在当期上（当然你也可以修改为“-”不计算）。当本期为负上期为正则不计算，都是负数则正常计算。
用当期实际数据减去基期数据（通常是上年同期），除以基数据，再乘以百分号，得到的数据就是同比增长率了。
即：某指标增长率＝（该指标实际数—该指标基期数/
该指标基期数×％
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