
Option Explicit
Sub abc()
Dim a, i, j, m, n
a = Range("b2:b" & [b2].End(xlDown).Row).Value
ReDim b(1 To UBound(a), 20)
For i = 1 To UBound(a)
If a(i, 1) = "车" Then
For j = i + 1 To UBound(a)
If a(j, 1) = "车" Or j = UBound(a) Then
If j = UBound(a) Then
If a(j, 1) <> "车" Then b(m + 1, n + 1) = a(j, 1)
End If
m = m + 1: n = 0: b(m, 0) = "车"
i = j - 1: Exit For
End If
n = n + 1: b(m + 1, n) = a(j, 1)
Next
End If
Next
[d2].Resize(m, UBound(b, 2) + 1) = b
End Sub