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Private Sub Worksheet_SelectionChange(ByVal Target As Range)
    OldValue= Target.Value
End Sub

Private Sub Worksheet_Change(ByVal Target As Range)
    NewValue= Target.Value
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End Sub

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Private Sub Worksheet_SelectionChange(ByVal Target As Range)
    Select Case Target.Address
        Case "$A$1": A1 = Target.Value
        Case "$B$1": B1 = Target.Value
    End Select
End Sub

Private Sub Worksheet_Change(ByVal Target As Range)
    Select Case Target.Address
        Case "$A$1": Range("A2") = A1 - Target.Value
        Case "$B$1": Range("B2") = B1 - Target.Value
    End Select
End Sub

GBKEE

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1. Option Explicit
   
2. Option Base 1       '¦b¼Ò²Õ¼h¦¸¤¤¥Î¨Ó«Å§i°}¦C¯Á¤Þªº¹w³]¤U­­
   
3. Dim Ar As Variant   '³o¼Ò²Õªºµ·¥Î«KÅܼÆ
   
4. Sub Ex() '¤U¤@¬íªºµ{¦¡½X
   
5.     With Sheets(1)  '«ü©wªº¤u§@ªí
   
6.         If Not IsEmpty(Ar) Then
   
7.             If Ar(1) <> .[A1] Then .[A2] = .[A1] - Ar(1)
   
8.             If Ar(2) <> .[b1] Then .[b2] = .[b1] - Ar(2)
   
9.         End If
   
10.         Ar = Array(.[A1].Value, .[b1].Value)
    
11.     End With
    
12. End Sub

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