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Option Explicit
Sub TEST()
Dim Brr, V, Y, i&, j&, N1&, N2&, T$, P1$, P2$
'¡ô«Å§iÅܼÆ
Set Y = CreateObject("Scripting.Dictionary")
'¡ô¥OYÅܼƬO ¦r¨å
Brr = [A2:J10]
'¡ô¥OBrrÅܼƬO ¤Gºû°}¦C,¥H[A2:J10]Àx¦s®æ­È±a¤J°}¦C¤¤
For i = 1 To UBound(Brr, 1)
'¡ô³]¶¶°j°é!i±q1¨ìBrrÁa¦V³Ì¤j¯Á¤Þ¦C¸¹
'(UBound(Brr, 1)¥i¥H²¤Æ¬°UBound(Brr)
   For j = 1 To UBound(Brr, 2)
   '¡ô³]¶¶°j°é!i±q1¨ìBrr¾î¦V³Ì¤j¯Á¤ÞÄ渹
      T = Brr(i, j)
      '¡ô¥OTÅܼƬO i°j°é¦Cj°j°éÄæBrr°}¦C­È
      '¥Î­ÓÅܼƸ˰}¦C­Èªº¦n³B:
      '1.Åý°}¦C­È©w¸q¬°¦r¦ê,¯Ç¤J¦r¨å¤£¥²¥["" ¨Ò¦p:Y(Brr(i,j) & "")=""
      '2.ÁYµuµ{¦¡½Xªø«×,¦]¬°Brr(i, j)¦b¤U­Óµ{§Ç³Q¥Î¤F3¦¸

      If T <> "" Then Y(T) = Y(T) + 1
      '¡ô¦pªG°}¦C­È¤£¬OªÅªº!´N¥O¥HTÅܼƬOkey,item¬O¦Û¨­²Ö¥[1
      '³o¬O­n°O¿ý¦P­Ókey¥X²{¤F´X¦¸

   Next
Next
N1 = Application.Large(Y.items, 1)
'¡ô¥ON1ÅܼƬOY¦r¨å¸Ìitemªº³Ì¤j­È
N2 = Application.Large(Y.items, 2)
'¡ô¥ON2ÅܼƬOY¦r¨å¸Ìitemªº²Ä¤G¤j­È
For i = 1 To Y.Count
'¡ô³]¶¶°j°é!i±q1 ¨ìY¦r¨åkey¼Æ¶q
   If Y(Y.keys()(i - 1)) = N1 Then P1 = P1 & " " & Y.keys()(i - 1)
   '¡ô¦pªG¥Hkey¬d¹ïÀ³item¬O³Ì¤j­È!´N¥O¸Ókey¯Ç¤JP1¦r¦êÅܼƫá¤è
Next
For Each V In Y.keys
'¡ô³]³v¶µ°j°é!¥OVÅܼƬO Y¦r¨å¸Ìªº¨ä¤¤¤@­Ókey
   If Y(V) = N2 Then P2 = P2 & " " & V
   '¡ô¦pªG¥HVÅܼÆ(key)¬d¹ïÀ³item¬O²Ä¤G¤j­È!´N¥O¸Ókey¯Ç¤JP2¦r¦êÅܼƫá¤è
Next
MsgBox "²Ä¤@¦h_" & N1 & "¦¸: " & P1 & Chr(10) & _
       "²Ä¤G¦h_" & N2 & "¦¸: " & P2
'¡ô¸õ¥X´£¥Üµ¡Åã¥Ü²Õ¦X¦r¦ê
Set Y = Nothing: Erase Brr
'¡ô¥OÄÀ©ñÅܼÆ
End Sub
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