每季插入加總 (13605)

D3=IF(MOD(ROW(A1),4)=0,"TOTAL",OFFSET(A$2,INT(ROW(A1)/4)*3+MOD(ROW(A1),4),)&"")

E3=IF(D3="","",IFERROR(VLOOKUP(D3,A:B,2,),SUM(OFFSET(E2,,,-3))))