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ªþ¥ó.rar (6.55 KB)

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D1=IF(OR(EXACT($A2:$C2,D$1)=TRUE),"V","")
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=IF(ISNA(MATCH(D$1,$A2:$C2,0)),"","V")
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D2 =IF(COUNTIF($A2:$C2,D$1),"V","")
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