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Sub ·J¾ã()
Dim Ar()
Set d = CreateObject("Scripting.Dictionary")
fd = ThisWorkbook.Path & "\" '3­ÓÀɮשñ¦b¦P¥Ø¿ý¤¤
'fd="D:\"  '«ü©wA¡BB2Àɮתº¦s©ñ¥Ø¿ý
fs = Array("A.xls", "B.xls")
d("³W®æ") = "¼Æ¶q"
For Each f In fs
   With Workbooks.Open(fd & f)
      With .Sheets(1)
      i = i + 1
      ReDim Preserve Ar(2, s)
      Ar(0, s) = "³W®æ": Ar(1, s) = "¼Æ¶q"
      s = s + 1
      .UsedRange.Copy ThisWorkbook.Sheets(i).[A1]
      With ThisWorkbook.Sheets(i)
          For Each a In .Range(.[B2], .[B2].End(xlDown))
          mystr = Mid(a, 1 / (i / 2))
             If IsEmpty(d(mystr)) Then d(mystr) = a.Offset(, IIf(i = 1, 7, 2)) Else d(mystr) = a.Offset(, IIf(i = 1, 7, 2)) - d(mystr)
             ReDim Preserve Ar(2, s)
             Ar(0, s) = mystr: Ar(1, s) = a.Offset(, IIf(i = 1, 7, 2)).Value
             s = s + 1
          Next
          ThisWorkbook.Sheets(3).[A1].Offset(, (i - 1) * 2).Resize(s, 2) = Application.Transpose(Ar)
          Erase Ar: s = 0
      End With
      End With
      .Close 0
    End With
Next
With Sheets(3)
   .[E1].Resize(d.Count, 1) = Application.Transpose(d.keys)
   .[F1].Resize(d.Count, 1) = Application.Transpose(d.items)
End With
End Sub
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¦^´_ 12# Hsieh
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