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Option Explicit
Sub TEST()
Dim Brr, Crr, v, Z, i&, j, C, T$
'¡ô«Å§iÅܼÆ
Set Z = CreateObject("Scripting.Dictionary")
'¡ô¥OZÅܼƬO¦r¨å
C = Application.Match("¥æ³f¤é´Á", [3:3], 0)
'¡ô¥OCÅܼƬO°õ¦æªí®æ¨ç¼Æ Match()ªº¦^¶Ç­È (²Ä3¦C¸Ì§ä Àx¦s®æ­È¬O "¥æ³f¤é´Á")
If IsError(C) Then Exit Sub
'¡ô¦pªGCÅܼƬO¿ù»~­È (Match()§ä¤£¨ì²Å¦XªºÀx¦s®æ!·|¦^¶Ç¿ù»~­È)
'©Ò¥HCÅܼƥ²¶·«Å§i¬°³q¥Î«¬ÅܼÆ

Brr = Range(Cells(1, C), [A65536].End(xlUp))
'¡ô¥OBrrÅܼƬO¸Ë¤JÀx¦s®æ­Èªº¤Gºû°}¦C
For j = 1 To C
'¡ô³]¶¶°j°é!j±q1 ¨ìCÅܼÆ
   T = T & Trim(Brr(2, j))
   '¡ô¥OTÅܼƬO³s±µ °j°é¦C2Äæ°}¦C­È¥h°£«e«áªÅ¥Õ¦r¤¸«áªº·s¦r¦ê
   If Trim(Brr(3, j)) = "¯ÊÃB" Then Z(j) = T: T = ""
   '¡ô¦pªG°j°é¦C2Äæ°}¦C­È¥h°£«e«áªÅ¥Õ¦r¤¸«áªº·s¦r¦ê¬O "¯ÊÃB"?,
   'True´N¥OjÅܼƬ°Key,Item¬O TÅܼÆ,¯Ç¤JZ¦r¨å¸Ì,µM«áTÅܼƲMªÅ

Next
For i = 4 To UBound(Brr)
'¡ô³]¶¶°j°é!i±q4¨ìBrr°}¦CÁa¦V³Ì¤j¯Á¤Þ¦C¸¹
   Brr(i - 3, 1) = ""
   '¡ô¥O°}¦C¸Ìªº1Äæ¬Û¹ï¦ì¸m¦C°}¦C­È¬OªÅ¦r¤¸
   For Each j In Z.KEYS
   '¡ô³]³v¶µ°j°é!¥OjÅܼƬO Z¦r¨å¸ÌªºKeys¤§¤@
      If Val(Brr(i, j)) < 0 Then Brr(i - 3, 1) = Z(j): Exit For
      '¡ô¦pªG°j°é¦C¯ÊÃBÄæ¸Ìªº¼Æ­È¤p©ó0?
      'True´N¥O°}¦C¸Ìªº1Äæ¬Û¹ï¦ì¸m¦C°}¦C­È¬O jÅܼƬdZ¦r¨å¦^¶Ç­È

   Next
Next
Cells(4, C).Resize(UBound(Brr) - 2, 1) = Brr
'¡ô¥Oµ²ªG¦ì¸mÀx¦s®æ½d³ò¼g¤JBrr°}¦C­È
End Sub
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