max加min函数找出最大最小,横向查找用HLOOKUP结合你的if数组换行和(或使用index+match),然后匹配出月份,
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=INDEX($B$3:$G$3,,MATCH(MAX($B$17:$G$17),$B$17:$G$17,0))
=INDEX($B$3:$G$3,,MATCH(MIN($B$17:$G$17),$B$17:$G$17,0))