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Sub ¸ü¤J()
Dim S1 As Worksheet, S2 As Worksheet, Rng1 As Range, Rng2 As Range
Dim Arr, R&, C&, Ck%, N&, xR As Range
Set S1 = Sheets("¼t¯Êªí"):   Set S2 = Sheets("¥X³f")
Set Rng1 = S1.[B3:G3]:   Set Rng2 = S1.[B4:H4]:   Set xR = S1.[B3]
Application.ScreenUpdating = False
Call ²M°£
Arr = Range(S2.[a1], S2.UsedRange)
For C = 45 To UBound(Arr, 2)
    Ck = 0
    For R = 4 To UBound(Arr)
        If Val(Arr(R, C)) <= 0 Then GoTo 101
        If Ck = 0 Then
           Rng1.Copy xR
           xR.Resize(1, 6).VerticalAlignment = xlCenter '¸óÄæ¸m¤¤
           xR = Arr(3, C) '¼t¯Ê¦WºÙ
           Set xR = xR(2): Ck = 1
        End If
        '----------------------------
        Rng2.Copy xR
        xR.Resize(1, 4) = Array(Arr(R, 8), "", Arr(R, 7), Arr(R, C))
        xR(1, 7) = Arr(R, 5)
        Set xR = xR(2): N = N + 1
101: Next R
Next C
If N = 0 Then Exit Sub
Rng2.Copy xR(2)
xR(2).Resize(1, 7).ClearContents
xR(2).Resize(1, 6).Interior.ColorIndex = 37
xR(2, 4).Resize(1, 3) = "=SUM(R[-" & xR.Row - 3 & "]C:R[-1]C)"
End Sub

Sub ²M°£()
With Sheets("¼t¯Êªí")
    .UsedRange.Offset(4, 0).EntireRow.Delete
    .[B3] = ""
    .[B4:G4].ClearContents
    .[F4] = "=IF(MIN(D4:E4)=0,"""",INT(E4/D4))"
    .[G4] = "=IF(MIN(D4:E4)=0,"""",MOD(E4,D4))"
    .[H3:H4].ClearContents
End With
End Sub

Xl0000142.rar (26.85 KB)

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3rd_¼t¯Êªí.rar (286.86 KB)

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