c5公式參考：
=IF(DATE(2014+INT(ROW(A13)/12),MOD(ROW(A13),12)+1,1)<$C$2,"",IF(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1)>$C$3,"",IF(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1)=DATE(YEAR($C$2),MONTH($C$2),1),NETWORKDAYS(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1),$C$2),IF(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1)=DATE(YEAR($C$3),MONTH($C$3),1),NETWORKDAYS(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1),$C$3),NETWORKDAYS(DATE(2014+INT(ROW(A12)/12),MOD(ROW(A12),12)+1,1),DATE(2014+INT(ROW(A13)/12),MOD(ROW(A13),12)+1,1)-1)))))
然後下拉實現。