D2=IF(B2="A",C2+300,IF(B2="B",C2+200,IF(B2="D",C2-200,IF(B2="E",C2-300,C2))))
=if(b2="a",c2+300,if(b2="b",c2+200,if(b2="c",c2,if(b2="d",c2-200,if(b2="e",c2-300)))))在d2输入上面的公式,然后向下拖动填充