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sample11.zip (6.81 KB)
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http://blog.xuite.net/hcm19522/twblog/507097631
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H2:I13500=OFFSET(A$2,SUMPRODUCT((ROW(A1)>SUBTOTAL(9,OFFSET($E$2,,,ROW($1:$13500))))*1),)&""

J2:J13500=OFFSET(C$2,SUMPRODUCT((ROW(C1)>SUBTOTAL(9,OFFSET($E$2,,,ROW($1:$13500))))*1),)+COUNTIF(H$2:H2,H2)-1&""

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Sub TEST()
Dim R&, Arr, Brr, SS&, N&, i&, j&
[H:J].ClearContents
R = Cells(Rows.Count, 1).End(xlUp).Row
Arr = Range("A1:E" & R)
SS = Application.Sum([E:E])
ReDim Brr(1 To SS, 1 To 3)
For i = 1 To UBound(Arr)
¡@¡@For j = Arr(i, 3) To Arr(i, 4)
¡@¡@¡@¡@N = N + 1
¡@¡@¡@¡@Brr(N, 1) = Arr(i, 1)
¡@¡@¡@¡@Brr(N, 2) = Arr(i, 2)
¡@¡@¡@¡@Brr(N, 3) = j
¡@¡@Next j
Next

[H1:J1].Resize(SS) = Brr
End Sub
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Xl0000010.rar (11.69 KB)
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