以下方法可以滿足你要求嗎?
Private Sub Worksheet_Change(ByVal Target As Range)
If Target.HasFormula Then
A = Target.Formula
On Error Resume Next
Set B = Range(Right(A, Len(A) - 1)).Cells(1)
If Err.Number = 0 Then
B.Copy Target
Target.Formula = A
End If
End If
End Sub