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Sheet1.C2 =SUMPRODUCT(SUMIF(Sheet2!A:A,B2,OFFSET(Sheet2!B:B,,{0,1}))*IF(A2="",{1,1},{1,2}=A2))
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=OFFSET(¤u§@ªí1!$F$3,,,COUNTA(¤u§@ªí1!$F:$F)-1)
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=IF($B3="",SUM(OFFSET($F$2,MATCH($C3,¶µ¥Ø,0),1,,2)),OFFSET($F$2,MATCH($C3,¶µ¥Ø,0),$B3))
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http://blog.xuite.net/hcm19522/twblog/417647802

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