Option Explicit
Sub abc()
Dim a, i, j, k, m, p
a = Range("a1:f" & Cells(Rows.Count, "a").End(xlUp).Row + 1).Value
ReDim b(1 To UBound(a) + 3, 1 To UBound(a, 2))
m = 2
For i = 1 To UBound(a) - 1
If a(i, 1) = "送货单" Then
If p = 0 Then p = i
For j = i + 2 To UBound(a) - 1
If Len(a(j, 1)) Then
m = m + 1
For k = 1 To UBound(a, 2)
b(m, k) = a(j, k)
Next
If j = i + 2 Then b(m, 2) = a(i, 6)
End If
If a(j + 1, 1) = "送货单" Then i = j: Exit For
Next
End If
Next
b(1, 1) = "对账单"
For i = 1 To UBound(a, 2)
For j = 1 To UBound(a, 2)
b(2, j) = a(p + 1, j)
Next
Next
[h1].Resize(m, UBound(b, 2)) = b
End Sub