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Option Explicit
Sub TEST()
Dim Brr, Crr, Z, i&, R&, C%, M&, T$
'¡ô«Å§iÅܼÆ
Set Z = CreateObject("Scripting.Dictionary")
'¡ô¥OZÅܼƬO ¦r¨å
Brr = Range([C2], [A65536].End(3))
'¡ô¥OBrrÅܼƬO ¤Gºû°}¦C,¥HA~CÄæÀx¦s®æ­È±a¤J
ReDim Crr(1 To UBound(Brr), 1 To 100)
'¡ô¥OCrrÅܼƬO ¤GºûªÅ°}¦C,Áa¦V½d³ò¦PBrr°}¦C,¾î¦V½d³ò1~100
For i = 1 To UBound(Brr)
'¡ô³]¶¶°j°é
   T = Brr(i, 3)
   '¡ô¥OTÅܼƸˤJ²Ä3Äæ°j°é°}¦C­È,¤@¤è­±©w¸q¬°¦r¦ê,¥t¤@¦n³B¬OÁYµu«á¤èµ{¦¡½X
   If Z(T) = "" Then C = C + 1: Z(T) = C: Crr(1, C) = T: Z(T & "|r") = 1
   '¡ô±N­º¦¸¯Ç¤JZ¦r¨åªº ¯¸ÂIkey¨Ì§Ç§G¦bCrr°}¦C²Ä1¦C,
   '¨Ã¥OZ¦r¨å°O¦í ³o¯¸ÂIkey¬O¦bCrr°}¦Cªº­þ­ÓÄæ¦ì,
   'Z(T & "|r") = 1¬O¬°¤F¼ÐÃD¦CÅý¥X1¦C

   R = Z(T & "|r") + 1: Z(T & "|r") = R
   Crr(R, Z(T)) = Brr(i, 1)
   '¡ô¤£ºÞ ¯¸ÂIkey¬O¤£¬O­º¦¸¯Ç¤JZ¦r¨å,³£À³¸Ó±N §å¸¹¼g¤JCrr¹ïÀ³keyªºÄæ¦ì¤U
   If M < R Then M = R
   '¡ô³o¬O­n§P©wCrr°}¦C­n¼g¤JÀx¦s®æ®É,»Ý­n¦h¤Ö¦C¼Æ
Next
[E:IV].ClearContents
'¡ô²M°£µ²ªGÄ椺®e
[E1].Resize(M, C) = Crr
'¡ô±q[E1]¶}©lªº½d³ò¼g¤JCrr°}¦C­È
Set Z = Nothing: Erase Brr
'¡ô¥OÄÀ©ñÅܼÆ
End Sub
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Option Explicit
Sub TEST_1()
Dim Brr, Crr, Z, i&, R&, C%, M&, T$
'¡ô«Å§iÅܼÆ
Set Z = CreateObject("Scripting.Dictionary")
'¡ô¥OZÅܼƬO ¦r¨å
Brr = Range([C2], [A65536].End(3))
'¡ô¥OBrrÅܼƬO ¤Gºû°}¦C,¥HA~CÄæÀx¦s®æ­È±a¤J
ReDim Crr(1 To 2, 1 To 100)
'¡ô¥OCrrÅܼƬO ¤GºûªÅ°}¦C,Áa¦V½d³ò1~2,¾î¦V½d³ò1~100
For i = 1 To UBound(Brr)
'¡ô³]¶¶°j°é
   T = Brr(i, 3)
   '¡ô¥OTÅܼƸˤJ²Ä3Äæ°j°é°}¦C­È
   If Z(T) = "" Then C = C + 1: Z(T) = C: Crr(1, C) = T
   '¡ô±N­º¦¸¯Ç¤JZ¦r¨åªº ¯¸ÂIkey¨Ì§Ç§G¦bCrr°}¦C²Ä1¦C,
   '¨Ã¥OZ¦r¨å°O¦í ³o¯¸ÂIkey¬O¦bCrr°}¦Cªº­þ­ÓÄæ¦ì

   Crr(2, Z(T)) = Crr(2, Z(T)) + Brr(i, 2)
   '¡ô¤£ºÞ ¯¸ÂIkey¬O¤£¬O­º¦¸¯Ç¤JZ¦r¨å,³£À³¸Ó±N¼Æ¶q ¥[¤JCrr¹ïÀ³keyªºÄæ¦ì¤U
Next
[E1:IV2].ClearContents
'¡ô²M°£µ²ªGÄ椺®e
[E1].Resize(2, C) = Crr
'¡ô±q[E1]¶}©lªº½d³ò¼g¤JCrr°}¦C­È
Set Z = Nothing: Erase Brr
'¡ô¥OÄÀ©ñÅܼÆ
End Sub
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