序號重編 指定不超過數 (12407)

B2=(COUNTIF(A:A,A2)+COUNTIF(OFFSET(B$1,,,LOOKUP(1,0/(A$1:A1<>A2),ROW($1:1))),B1)>=D$2)+N(B1)+(ROW(A1)=1)

另解=IF(A1<>A2,(COUNTIF(A:A,A2)+COUNTIF(B$1:B1,B1)>=D$2)+(ROW(A1)=1))+N(B1)