Option Explicit

Sub IfAnd()
    Dim r As Long, s As String
    For r = 2 To 3
        If Cells(r, "J") = "9-99-9998" Then
            s = "Indirect"
        Else
            s = "Direct"
        End If
        
        If Cells(r, "F") = 2 Then
            s = s & "OT"
        End If
        Cells(r, "K") = s
   Next
End Sub

下面是另一种不使用Loops的方法。

Option Explicit

Sub Sample()
    Dim ws As Worksheet
    Set ws = Sheet1 '<~~ Change this to the relevant sheet
    
    Dim LastRow As Long
    LastRow = ws.Range("F" & ws.Rows.Count).End(xlUp).Row
    
    Dim rng As Range
    Set rng = ws.Range("K2:K" & LastRow)
    
    With rng
        .Formula = "=IF(J2=""9-99-9998"",IF(F2=2,""IndirectOT"",""Indirect""),IF(F2=2,""DirectOT"", ""Direct""))"
        .Value = .Value
    End With
End Sub

您可以将If-And检查与实际循环隔离开来，这样从长远来看可以更容易地进行修改。

Option Explicit

Sub test()
    Dim serialNumbers As Range
    Set serialNumbers = Sheet1.Range("J2:J100")

    Dim categories As Range
    Set categories = Sheet1.Range("F2:F100")
    
    Dim laborTypes As Range
    Set laborTypes = Sheet1.Range("K2:K100")
    
    Dim serialNumber As Variant
    For Each serialNumber In serialNumbers
        Dim category As Variant
        For Each category In categories
            Dim laborType As Variant
            For Each laborType In laborTypes
                IfAnd serialNumber, category, laborType
            Next laborType
        Next category
    Next serialNumber
End Sub

Sub IfAnd(serialNumber As Range, category As Range, laborType As Range)
    If (serialNumber = "9-99-9998") And (category <> 2) Then
        laborType = "Indirect"
    ElseIf (serialNumber = "9-99-9998") And (category = 2) Then
        laborType = "IndirectOT"
    ElseIf (serialNumber <> "9-99-9998") And (category <> 2) Then
        laborType = "Direct"
    ElseIf (serialNumber <> "9-99-9998") And (category = 2) Then
        laborType = "DirectOT"
    End If
End Sub