


=MOD(ROW(A1),2)

=MOD(ROW(A1),2)=0

=MOD(ROW(A1),2)=1
=SUMPRODUCT(1/COUNTIF($B$2:$B2,$B$2:$B2))

=COUNTA(UNIQUE($B$2:$B2))

=SUMPRODUCT(($B$2:$B2<>$B$1:$B1)*1)

=MOD(SUMPRODUCT(($B$2:$B2<>$B$1:$B1)*1),2)=0

按照上面的思路,就可以再继续拓展,比如按N行填充色,按N列填充色都可以实现。
=MOD(ROW(A1),N)=0
=MOD(COLUMN(A1),N)=0