加總 往上 同序號均同 (9702)

D3=IF(B3,IFERROR(SUM(OFFSET(B$3,,,LOOKUP(1,0/(B$3:B3=""),ROW($1:1)))),B3),"")

E3=IF(B3,TEXT(SUMIF(A$3:A3,"<"&A3,B$3:B3),";-0.0;"&B3),"")