C2=IF(B2="是",A2,"")D2=IF(B2="是",SUM($A$1:A2)-SUM($D$1:D1),"")
D列的求和没看出什么规律C列的公式好办,C2输入:=if(B2="是",A2,"")
C2=if(B2="是",A2,"")再往下填充D2=好象要反上去求和的是不?