Sub Créer_Exemple()
Dim t, tt
t = Array("A", Empty, "B", Empty, "C", Empty)
tt = Array(100, Empty, 200, Empty, 300)
[A2] = "ZB1"
Range("A2:A3").AutoFill Destination:=Range("A2:A7"), Type:=xlFillDefault
[B2:B7] = Application.Transpose(t)
[C3:C7] = Application.Transpose(tt)
[A8:C8] = Array("TOTAL", Empty, "=SUM(C2:C7)")
[A1:C1] = Array("Référence", "Lettre", "montant")
[A1:C8].Borders.Weight = 2
End Sub