拆分 類別與明細 (15157)

D2{=IFERROR(RIGHT(INDEX(B:B,SMALL(IF(LEN(B$2:B$4)-LEN(SUBSTITUTE(B$2:B$4,"，",))>={1,2,3,4},{2;3;4}),ROW(A1))),2),"")

E2=IF(D2="","",TRIM(MID(SUBSTITUTE(VLOOKUP("*"&D2,B$2:B$4,1,),"，",REPT(" ",99)),COUNTIF(D$2:D2,D2)*99-98,99)))