Sub TEST()
Dim A, xD, Arr, Brr, j&, Jm&, k%
Set xD = CreateObject("Scripting.Dictionary")
Arr = [工作表2!A3:N3]
ReDim Brr(1 To 2, 1 To UBound(Arr, 2))
For Each A In Range([工作表1!c2], [工作表1!c1].Cells(Rows.Count, 1).End(xlUp)).Value
If A = "" Or xD(A) = 1 Then GoTo 101
Jm = 1
For j = 3 To UBound(Arr, 2) Step 2
If InStr(A, Arr(1, j)) Then Jm = j: Exit For
Next j
If InStr(A, "V") Then k = 2 Else k = 1
Brr(k, Jm) = Brr(k, Jm) + 1
xD(A) = 1
101: Next
[工作表2!A5:N6] = Brr
End Sub