插入空白 且計算年度總和 依年度間 (13666)

D3:D19=IF((LEFT(T(OFFSET(A$2,ROW(A1)-COUNTIF(D$2:D2,""),)),4)=LEFT(D2,4))+(IFERROR(-LEFT(D2,4),)=0),OFFSET(A$2,ROW(A1)-COUNTIF(D$2:D2,""),)&"","")

E3:E19=IF(COUNTIF(D2:D3,"")<2,IFERROR(VLOOKUP(D3,A:B,2,),SUM(E$2:E2)-SUMIF(D$2:D2,"",E$2:E2)*2),"")