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·íA1¤j©ó360®É,«hA1-360¡F­YA1¤p©ó360®É,«hA1+360
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=IF(A1>360,SUM(A1,-360),SUM(A1,360))

TOP

=SUM(A1,IF(A1=360,0,IF(A1>360,-360,360)))
¦p¦¹A1=360 µª®×¬°360

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