判斷二數據是否相同 (12182)

C2{=IFERROR(IF(AND(MATCH(TRIM(MID(SUBSTITUTE(A2,",",REPT(" ",99)),ROW($1:$9)*99-98,99)),TRIM(MID(SUBSTITUTE(B2,",",REPT(" ",99)),ROW($1:$9)*99-98,99)),))*(LEN(A2)=LEN(B2)),"V","X"),"X")