如果您在immediate window中执行Debug.print Cells(i, 1)或print Cells(i, 1)，您会注意到结果为空
实际上，您需要的是Cells(i, 1).Value返回实际的单元格内容，因此需要将If语句修改为Cells(i, 1).Value
此外，您可以使用If UCase(Cells(i, 1).Value) = "M" Then，而不是使用两个单独的If语句来表示“M”和“m

代码首先检查是否为Cells(i, 1) = "m" Or Cells(i, 1) = "M"，如果是，则查看If Cells(i, 1) = "D" Then。显然，如果Cells(i,1)是M，则它不可能是D
也许这能满足你的愿望

Sub DragFormulaToMonth()

Dim mdate As Date

For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row

    If Cells(i, 1).Value  = "m" Or Cells(i, 1) = "M" Then
        mdate = Worksheets("Input").Range("B2").Value
    End if
    If Cells(i, 1).Value = "D" Then
        mcol = Application.Match(mdate, Range(Cells(i, 5), Cells(i, Columns.Count)), 0)
        If Not IsError(mcol) Then
            Range(Cells(i, "AQ"), Cells(i, mcol)).FillRight
        End If
    End If
    Range(Cells(i, "AQ"), Cells(i, mcol)).FillRight
Next i

End Sub

感谢您的反馈意见。我能够使用您的建议来解决我的问题。以下是最后的代码，为我工作：

Sub StoreRowWithD()
Dim rowNum As Long
Dim lastRow As Long
Dim firstDRow As Long

' Get the last row in Column 1
lastRow = Cells(Rows.Count, 1).End(xlUp).Row

' Loop through each row in Column 1 until we find a row with "D"
For rowNum = 1 To lastRow
    If Left(Cells(rowNum, 1), 1) = "D" Then
        ' If the first character of the cell in Column 1 of this row is "D",
        ' store the row number and exit the loop
        firstDRow = rowNum
        Exit For
    End If
Next rowNum

Dim mdate As Date
Dim mcol As Long

For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row
    If UCase(Cells(i, 1).Value) = "M" Then
        mdate = Worksheets("Input").Range("B2").Value
        mcol = Application.WorksheetFunction.Match(CDbl(mdate), Cells(firstDRow, 1).EntireRow, 0)
        Range(Cells(i, "AQ"), Cells(i, mcol)).FillRight
    End If
Next i

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