结案除外的件数 (15087)

B2:B3=SUMPRODUCT(N(MMULT(N(TRIM(MID(SUBSTITUTE(A2,",",REPT(" ",99)),ROW($1:$19)*99-98,99))<>{"","结案"}),{1;1})=2))

B5=SUMPRODUCT(N(TRIM(MID(SUBSTITUTE(A2:A3,",",REPT(" ",99)),COLUMN(A:Z)*99-98,99))="结案"))