統計往上 遇合计欄 (9121)

D2=SUM(OFFSET(D6,,,LOOKUP(1,0/ISERR(-B$1:B6),ROW($1:6))-ROW()+1))

另解=SUM(D$2:D6)-SUMIF(B$2:B6,"合计*",D$2:D6)*2

D2複製到各合计的對應行