E2下拉 {=OFFSET(B$1,SMALL(IF(C$2:C$99>=COLUMN(A:AZ),ROW($1:$98),99),ROW(A1)),)&""
另解=IF(ROW(A1)>SUM(C$2:C$13),"",LOOKUP(ROW(A1),SUBTOTAL(9,OFFSET(C$1,,,ROW($1:$12)))+1,B$2:B$13))
另解=TEXT(LOOKUP(ROW(A1)-1,SUBTOTAL(9,OFFSET(C$1,,,ROW($1:2))),B$2:B3),";;;@")
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