Function SumFIFO(Products As Range, Product As String, amt As Range, price As Range)
Dim prod(), kol(), cost(), out(), i&, j&, sum#, sum2#, pr#

If Products.Count < 2 Or amt.Count < 2 Or price.Count < 2 Then SumFIFO = amt * price: Exit Function
prod = Products.Columns(1).Value
kol = amt.Columns(1).Value
cost = price.Columns(1).Value
If UBound(prod, 1) <> UBound(kol, 1) Or UBound(kol, 1) <> UBound(cost, 1) Then SumFIFO = CVErr(xlErrValue): Exit Function
ReDim out(1 To UBound(kol, 1), 1 To 1)
For i = 1 To UBound(out, 1)
  If prod(i, 1) = Product Then
        sum = 0
        If kol(i, 1) < 0 Then
            pr = -kol(i, 1)
            For j = 1 To i
              If kol(j, 1) > 0 Then
                If kol(j, 1) >= pr Then
                    kol(j, 1) = kol(j, 1) - pr
                    cost(i, 1) = (sum + pr * cost(j, 1)) / -kol(i, 1)
                    pr = 0: Exit For
                Else
                    pr = pr - kol(j, 1)
                    sum = sum + kol(j, 1) * cost(j, 1)
                    kol(j, 1) = 0
                End If
              End If
            Next j
            If pr <> 0 Then out(i, 1) = 0: Exit For
        End If
        sum2 = sum2 + kol(i, 1) * cost(i, 1)
    Else
        kol(i, 1) = 0
    End If
    out(i, 1) = sum2
Next i
SumFIFO = out
End Function

If Products.Count < 2 Or amt.Count < 2 Or price.Count < 2 Then SumFIFO = amt * price: Exit Function
prod = Products.Columns(1).Value
kol = amt.Columns(1).Value
cost = price.Columns(1).Value
If UBound(prod, 1) <> UBound(kol, 1) Or UBound(kol, 1) <> UBound(cost, 1) Then SumFIFO = CVErr(xlErrValue): Exit Function
ReDim out(1 To UBound(kol, 1), 1 To 1)
For i = 1 To UBound(out, 1)
  If prod(i, 1) = Product Then

If UBound(prod, 1) <> UBound(kol, 1) Or UBound(kol, 1) <> UBound(cost, 1) Then SumFIFO = CVErr(xlErrValue): Exit Function

Function SumFIFO(Products As Range, Product As String, amt As Range, price As Range)     //  зачем  в  скобках идет перечисление ??/ 

function Sfifo(products, product, amt, price) {      //  у  функции  есть имя  в  даном  случае  Sfifo   как  заставить ее работать в гугл  таблице 
                                                     //  как  в  Excel  = ("=ИНДЕКС(Sfifo(C$2:C3;C3;F$2:F3;G$2:G3);СЧЁТЗ(C$2:C3))")
  
  var prod, kol, cost, out, i, j, sum, sum1, pr;
  if(products.Count < 2 || amt.Count < 2 || price.Count < 2 );  //   надеюсь это верно  
return amt * price;
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  }