C2儲存格:=IF(COUNTIFS(A$1:A2,A2,B$1:B2,B2)=1,IF(COUNTIF(A$1:A1,A2)=0,"VIP-"&TEXT(A2,"YYYYMMDD")&"0001","VIP-"&MAX(VALUE(RIGHT(IF(A$1:A1=A2,C$1:C1,0),12)))+1),INDEX(C$1:C1,MATCH(A2&B2,A$1:A2&B$1:B2,0)))