Sub abc()
Dim i As Long, arr, dic As Object, ten As String, T, lr As Long, k As Long
Set dic = CreateObject("scripting.dictionary")
With Sheets("sheet1")
lr = .Range("A" & Rows.Count).End(xlUp).Row
arr = .Range("A2:B" & lr).Value
ReDim kq(1 To UBound(arr), 1 To 1)
For i = 1 To UBound(arr)
T = Split(" " & Application.Trim(arr(i, 1)), " ")
ten = Empty
For k = 1 To UBound(T) - 1
ten = ten & Left(T(k), 1)
Next k
ten = T(UBound(T)) & ten
If Not dic.exists(ten) Then
dic.Add ten, 1
kq(i, 1) = ten
Else
kq(i, 1) = ten & dic.Item(ten)
dic.Item(ten) = dic.Item(ten) + 1
End If
Next i
.Range("C2:C" & lr).Value = kq
End With
Set dic = Nothing
End Sub