First, let's look below.
In the previous table, column A holds the first number, and column B holds the second number. Now, we're going to do this by using a function that implements the first number minus the second number, and the result is in column C.
Only need to use the SUM function can be implemented, the so-called transposition of thinking, but only in front of a positive number plus a minus sign.
The idea derives from mathematical thinking, such as: 1-5=-4, equivalent to 1+ (-5) =-4
The function formula implemented is as follows:
Use the formula in cell C1: =sum (A2,-B2).
The results of other cells, directly down a pull can produce the correct results.