區域小計與加總 (12967)

C5=SUBTOTAL(9,OFFSET(C4,,,LOOKUP(1,0/(A$2:A4<>""),ROW($2:4))-ROW()+1))

C5 複製到C10 C17

C18=SUBTOTAL(9,C3:C16)

另解 可複製到小計與總計處 C5=SUM(C$3:C4)-SUMIF(B$3:B4,"小計",C$3:C4)*2^(B5="小計")