Sub Lyudok()
Dim di As Object, v(), x, k, iy&, iz&
  Range("A:A").Sort Range("A1"), xlAscending, Header:=xlNo
  Set di = CreateObject("scripting.dictionary")
  di.comparemode = vbTextCompare
  For Each x In Range("C1", Cells(Rows.Count, "C").End(xlUp)).Value
    di(x) = di(x) + 1
  Next
  v = Range("A1", Cells(Rows.Count, "A").End(xlUp)).Value
  ReDim y(1 To UBound(v), 1 To 2), Z(1 To UBound(v), 1 To 1)
  For Each x In v
    k = Split(x, "-")(0)
    If di.exists(k) Then
      iy = iy + 1
      y(iy, 1) = x
      y(iy, 2) = k
      di(k) = di(k) - 1
      If di(k) <= 0 Then di.Remove k
    Else
      iz = iz + 1
      Z(iz, 1) = x
    End If
  Next
  Sheets.Add
  [A1:A3] = [{"RESULT";"";"ok"}]
  If iy Then [A4].Resize(iy, 2).Value = y
  Cells(iy + 6, 1) = "not ok"
  If iz Then Cells(iy + 7, 1).Resize(iz).Value = Z
  If di.Count Then Cells(iy + 7, 3).Resize(di.Count).Value = Application.Transpose(di.keys)
End Sub