"小计","合计"下划红线,用条件格式就可以了,不用VBA,用条件格式做,还可以防错,取消下面的红线.那些小计和统计下面的合计数,可以用VBA来做.Private Sub Worksheet_Change(ByVal Target As Range) If Target.Column = 1 And Target.Count = 1 Then If Target.Value = "小计" Then Set rng = Columns(1).Find(what:="小计", after:=Target, searchdirection:=xlPrevious, lookat:=xlWhole) If rng Is Nothing Then Target.Offset(, 1) = Application.WorksheetFunction.Sum(Range(Cells(2, 2), Target.Offset(-1).Offset(, 1))) Else Target.Offset(, 1) = Application.WorksheetFunction.Sum((Range(rng.Offset(1), Target.Offset(-1).Offset(, 1)))) End If Set rng = Nothing Else If Target.Value = "合计" Then s = Application.WorksheetFunction.Sum(Range(Cells(2, 2), Target.Offset(-1).Offset(, 1))) Target.Offset(, 1) = s / 2 Else Exit Sub End If End If Else Exit Sub End IfEnd Sub附件：明细帐余额表abc.xls