金额为0 不轉置 (11463)

I3:I19 {=INDEX(B:B,SMALL(IF(MMULT(N(C$3:F$8>0),{1;1;1;1})>={1,2,3,4},ROW($3:$8),9),ROW(A1)))&""

J3:K19 {=IFERROR(OFFSET($A$2,(MATCH($I3,$B:$B,)-2)*(J$2=$K$2),SMALL(IF(VLOOKUP($I3,$B:$F,{2,3,4,5},)>0,{2,3,4,5}),COUNTIF($I$3:$I3,$I3))),"")