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ÁÂÁ "­ã¤j" «ü±Ð ¾Ç¨ì :
1.  COUNTIF(OFFSET(  ~ ~ ªº²Õ¦X
2.  TRANSPOSE(C$2:C$16)>(C$2:C$16) ¥i¥h°£¬Û¦PÄ檺§P§O µL»Ý¥t³]
3.  ROW(C$2:C$16))^0 ¥þ³¡¬° "1" ªº¶°¦X

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http://blog.xuite.net/hcm19522/twblog/366835403
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J2:L16{=IFERROR(INDEX(A:A,RIGHT(SMALL(IF(MMULT(N(($A$2:$A$16=TRANSPOSE($A$2:$A$16))*TRANSPOSE($B$2:$B$16)>($B$2:$B$16)),(ROW(C$2:C$16))^0)+1<3,MATCH($A$2:$A$16,$A$2:$A$16,)*10^4+(100-$B$2:$B$16)*100+ROW(B$2:$B$16)),ROW(A1)),2)),"")