Sub test()
Dim Arr, xD, T$, R%, C%, i&, j&
Application.EnableEvents = False
Tm = Timer
Set xD = CreateObject("Scripting.Dictionary")
Arr = Range([¸ê®Æ¨Ó·½!k1], [¸ê®Æ¨Ó·½!a65536].End(3))
For i = 2 To UBound(Arr)
xD(Arr(i, 1)) = 1
For j = 2 To UBound(Arr, 2)
xD(Arr(i, 1) & "_" & Arr(1, j)) = Arr(i, j)
Next
Next
For Each sht In Worksheets
If InStr(sht.Name, "¤ë") Then
With Sheets(sht.Name)
R = .Range("a65536").End(3).Row
C = .Cells(1, Columns.Count).End(xlToLeft).Column
Arr = .Range(.[a1], .Cells(R, C))
For i = 2 To UBound(Arr)
If xD(Arr(i, 1)) = 1 Then
For j = 2 To C
Arr(i, j) = xD(Arr(i, 1) & "_" & Arr(1, j))
Next
End If
Next
.Range("a1").Resize(R, C) = Arr
End With
End If
Next
MsgBox Timer - Tm
Application.EnableEvents = True
End Sub