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Default Nested subtotal display error

TRY TO USE PREVIOUS VERSION OR ANOTHER NON-UPDATE (SINCENCE 2006 SEPT) PC

"Phil" 來函:

Does anyone have a workaround for a nested subtotal display error.

the 1st second level subtotal appears above the 1st level subtotal (when
placing subtotal above the data). This also happens when placing the
subtotal below the data, in which case the last second level subtotal of a
nested group displays below its 1st level subtotal.

Is this a excel bug or am I doing something wrong?