C2=IF(OR(A2={"A","B"}),SUMPRODUCT((OFFSET(A2,,,MAX(IFERROR(LOOKUP(1,0/(A$1:A1=""),ROW($1:1)),1)-ROW(A2)))=A2)*OFFSET(B2,,,MAX(IFERROR(LOOKUP(1,0/(A$1:A1=""),ROW($1:1)),1)-ROW(A2)))),"")
另解=IF(OR(A2={"A","B"}),SUMIF(A$2:A2,A2,B$2:B2)-IFERROR(SUMIF(OFFSET(A$2,,,LOOKUP(1,0/(A$1:A1=""),ROW($1:1))-1),A2,OFFSET(B$2,,,LOOKUP(1,0/(A$1:A1=""),ROW($1:1))-1)),),"")
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