=COUNTIFS(B:B,">=140",D:D,"<=3%")或者=SUMPRODUCT((B:B>=140)*(D:D<=3%)*1)
=SUMPRODUCT((B3:B23>=140)*(D3:D23<=3%)*1)
C1单元格输入公式:=SUMPRODUCT((B3:B300>=140)*(D3:D300<=3%)*1)