C3=INT(B3/C$2)向下复制
D3=INT(($B3-SUMPRODUCT(($C3:C3)*($C$2:C$2)))/D$2)向下向右复制到黄色区域
N3=SUM(C3:M3)向下复制
A9=A3或者手动输入
A10=IF(COUNTIF(A$9:A9,A9)<VLOOKUP(A9,$A$3:$N$5,14,0),A9,INDEX($A$3:$A$5,MATCH(A9,$A$3:$A$5,0)+1))向下复制
B9=LOOKUP(VLOOKUP(A9,$A$3:$B$5,2,0),$C$9:$C$19)
B10=LOOKUP(VLOOKUP(A10,$A$3:$B$5,2,0)-SUMPRODUCT((A$9:A9=A10)*(B$9:B9)),$C$9:$C$19)向下复制