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السلام عليكم

Sub test()
With Application
.Calculation = xlCalculationManual
.ScreenUpdating = False
For i = 2 To Sheets(1).UsedRange.Rows.Count - 1
   With Sheets(3)
   .Cells(i, 1) = Sheets(1).Cells(i, 1)
   .Cells(i, 2) = Sheets(2).Cells(i, 1)
   .Cells(i, 3) = Application.WorksheetFunction.Sum(Cells(i, 1), Cells(i, 2))
   .Cells(i, 4) = Sheets(1).Cells(i, 2)
   .Cells(i, 5) = Sheets(2).Cells(i, 2)
   .Cells(i, 6) = Application.WorksheetFunction.Sum(Cells(i, 4), Cells(i, 5))
   .Cells(i, 7) = Sheets(1).Cells(i, 3)
   .Cells(i, 8) = Sheets(2).Cells(i, 3)
   .Cells(i, 9) = Application.WorksheetFunction.Sum(Cells(i, 7), Cells(i, 8))
   .Cells(i, 10) = Sheets(1).Cells(i, 4)
   .Cells(i, 11) = Sheets(2).Cells(i, 4)
   .Cells(i, 12) = Application.WorksheetFunction.Sum(Cells(i, 10), Cells(i, 11))
   .Cells(i, 13) = Sheets(1).Cells(i, 5)
   .Cells(i, 14) = Sheets(2).Cells(i, 5)
   .Cells(i, 15) = Application.WorksheetFunction.Sum(Cells(i, 13), Cells(i, 14))
   .Cells(i, 16) = Application.WorksheetFunction.Sum(Cells(i, 3), Cells(i, 6), Cells(i, 9), Cells(i, 12), Cells(i, 15))
   End With
Next
.ScreenUpdating = True
.Calculation = xlCalculationAutomatic
End With
End Sub

CVTE7_2.rar

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