if(and(len(f4)>0,f4<>0,len(d4)>0,d4<>0),FORMAT(round(f4/d4,2),"0.00%"),"")
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应该是这样0除以如何数等于0,所以不用判断F4
if(and(len(d4)>0,d4<>0),FORMAT(round(f4/d4,2),"0.00%"),"")