J2{=OFFSET(A$1,SMALL(IF(CEILING(B$2:B$4/C$2:C$4,1)>=COLUMN(A:Z),{1;2;3},9),ROW(A1)),)&""
K2{=IF(F2="","",MIN(VLOOKUP(F2,A:C,{2,3},)-IF({1,0},SUMIF(J$1:J1,J2,K$1),)))
另解J2=LOOKUP(ROW()-2,MMULT(N(ROW($1:$4)>COLUMN(A:C)),CEILING(B$2:B$4/C$2:C$4,1)),A$2:A$4)&""
另解K2=IF(F2="","",MIN(VLOOKUP(F2,A:C,2,)-SUMIF(J$1:J1,J2,K$1),VLOOKUP(J2,A:C,3,)))
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