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Sub aaa()
For i = 549 To Worksheets("sheet1").Range("A1").End(xlDown).Row
If Cells(i, 10) > Cells(i, 11) Then
Set x = Cells(i, 8)
Do Until Cells(i, 10) < Cells(i, 11)     '¬õ¦âªºi¥i¥H¥ý¥[1¶Ü?¤]´N¬O¤W­±¦pªG¨D¥Xªºi¬O5,³oÃ䪽±µ¥ý¥N6,«á­±¦A¨C¦¸¥H1¼W¥[,¦pªG§ï¦¨Do Until Cells(i+1, 10) < Cells(i, 11)³o¼Ë¦n¹³¨C¦¸³£¼W¥[2?
i = i + 1
Loop
Set y = Cells(i, 8)
x.Offset(, 23) = y - x
End If
Next
End Sub

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