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                            =IF(B5='3'!$C$2,SUM('3'!$C$8:$C$50)-SUM('3'!$V$8:$V$50),0)
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=IF(B4=DD1,$C$2,SUM(DD1,$C$8C$50)-SUM(DD1,$V$8V$50))
=IF(B5=DD2,$C$2,SUM(DD2,$C$8C$50)-SUM(DD2,$V$8V$50))
=IF(B6=DD3,$C$2,SUM(DD3,$C$8C$50)-SUM(DD3,$V$8V$50))
=IF(B7=DD4,$C$2,SUM(DD4,$C$8C$50)-SUM(DD4,$V$8V$50))
=IF(B8=DD5,$C$2,SUM(DD5,$C$8C$50)-SUM(DD5,$V$8V$50))
=IF(B9=DD6,$C$2,SUM(DD6,$C$8:$C$50)-SUM(DD6,$V$8:$V$50))
=IF(B10=DD7,$C$2,SUM(DD7,$C$8:$C$50)-SUM(DD7,$V$8:$V$50))
=IF(B11=DD8,$C$2,SUM(DD8,$C$8:$C$50)-SUM(DD8,$V$8:$V$50))
=IF(B12=DD9,$C$2,SUM(DD9,$C$8:$C$50)-SUM(DD9,$V$8:$V$50))
=IF(B13=DD10,$C$2,SUM(DD10,$C$8:$C$50)-SUM(DD10,$V$8:$V$50))
=IF(B14=DD11,$C$2,SUM(DD11,$C$8:$C$50)-SUM(DD11,$V$8:$V$50))

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¦A¥Îreplace±N  (DD   ÅÜ°µ  ('
¦A¥Îreplace±N  ,$    ÅÜ°µ  '!
¦A¥Îreplace±N  '=IF    ÅÜ°µ  =IF

=IF(B4='1'!C$2,SUM('1'!C$8:$C$50)-SUM('1'!V$8:$V$50))
=IF(B5='2'!C$2,SUM('2'!C$8:$C$50)-SUM('2'!V$8:$V$50))
=IF(B6='3'!C$2,SUM('3'!C$8:$C$50)-SUM('3'!V$8:$V$50))
=IF(B7='4'!C$2,SUM('4'!C$8:$C$50)-SUM('4'!V$8:$V$50))
=IF(B8='5'!C$2,SUM('5'!C$8:$C$50)-SUM('5'!V$8:$V$50))
=IF(B9='6'!C$2,SUM('6'!C$8:$C$50)-SUM('6'!V$8:$V$50))
=IF(B10='7'!C$2,SUM('7'!C$8:$C$50)-SUM('7'!V$8:$V$50))
=IF(B11='8'!C$2,SUM('8'!C$8:$C$50)-SUM('8'!V$8:$V$50))
=IF(B12='9'!C$2,SUM('9'!C$8:$C$50)-SUM('9'!V$8:$V$50))
=IF(B13='10'!C$2,SUM('10'!C$8:$C$50)-SUM('10'!V$8:$V$50))
=IF(B14='11'!C$2,SUM('11'!C$8:$C$50)-SUM('11'!V$8:$V$50))

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=IF(B3=INDIRECT(ROW(A2)&"!$C$2"),SUM(INDIRECT(ROW(A2)&"!$C$8:$C$50"))-SUM(INDIRECT(ROW(A2)&"!$V$8:$V$50"),0))

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¦A¥Îreplace±N  (DD   ÅÜ°µ  ('
¦A¥Îreplace±N  ,$    ÅÜ°µ  '!
¦A¥Îreplace±N  '=IF    ÅÜ°µ  =IF

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