買賣依出現順位 計差價 (13256)

D2=IF(B2="賣出",C2-LOOKUP(1,0/(COUNTIF(B$2:B2,"賣出")=(B$2:B2="買入")*COUNTIF(OFFSET(B$2,,,ROW($1:1)),"買入")),C$2:C2),"")

另解{=IF(B2="賣出",C2-INDEX(C:C,SMALL(IF(B$2:B2="買入",ROW($2:2)),COUNTIF(B$2:B2,"賣出"))),"")