Sub test()
i = 2
Do While Sheets("sheet1").Cells(i, 1) <> ""
Set A = Sheets("sheet1").Cells(i, 1)
With Sheets("sheet2").Cells(1, 1 + A.Value)
If A.Offset(0, 1).Value >= 60 Then
.Value = A.Value
.Offset(1, 0) = "是"
ElseIf A.Offset(1, 2).Value >= 60 Then
.Value = A.Value
.Offset(1, 0) = "否"
.Offset(2, 0) = "是"
i = i + 1
ElseIf A.Offset(2, 3).Value >= 60 Then
.Value = A.Value
.Offset(1, 0) = "否"
.Offset(2, 0) = "否"
.Offset(3, 0) = "是"
i = i + 2
Else
.Value = A.Value
.Offset(1, 0) = "否"
.Offset(2, 0) = "否"
.Offset(3, 0) = "否"
i = i + 2
End If
End With
i = i + 1
Loop
End Sub