每个费用项目有个"，"分隔算是结构化了。

DECLARE long sscanf IN msvcr71 long, string, single@, long@
DECLARE long strcpy IN msvcr71 string@, string
buffer = REPLICATE(0h00,256)
a = 0.00
n = 0
CREATE CURSOR tt (姓名 c(10), 项目 v(10), 金额 n(6,2))
USE c:\_temp\开支明细帐.dbf ALIAS tb IN 0
SELECT tb
SCAN 
    FOR i=1 TO ALINES(arr,tb.支出明细,5,"，")
        p  = strcpy(@buffer, arr[i])
        ph = p
        DO WHILE SYS(2600,p,1) != 0h00
            IF sscanf(p,"%f%n",@a,@n) == 1
                INSERT INTO tt VALUES (tb.姓名, SYS(2600,ph,p-ph), a)
                EXIT
            ELSE
                p = p+1
            ENDIF
        ENDDO
    ENDFOR
ENDSCAN
cmd = "CREATE TABLE 开支统计表 (姓名 c(10)"
SELECT DISTINCT 项目 FROM tt INTO CURSOR tmp
SCAN 
    cmd = cmd + "," + 项目 + " n(6,2)"
ENDSCAN
cmd = cmd + ", 合计 n(6,2))"
EXECSCRIPT(cmd)
SELECT DISTINCT 姓名 FROM tt INTO CURSOR tmp
SELECT 开支统计表
APPEND FROM DBF("tmp")
INDEX on 姓名 TAG 姓名
SELECT tt
SET RELATION TO 姓名 INTO "开支统计表"
SCAN 
    REPLACE (tt.项目) WITH tt.金额, 合计 WITH 合计 + tt.金额 IN "开支统计表"
ENDSCAN
SELECT * FROM 开支统计表

这么多狐友给出了程序，你应该好好读一下，碰到类似需求尝试一下自己解决。

既是初学者，更应该去尝试，尝试过程中，如果运行有问题，自己找不出来，再发上来求助，这样对你的才有帮助！

谢谢各位大佬的热心指导！！！
奇怪的是我在电脑上运行后“费用汇总统计”只有“姓名”和“合计”，并且都是空的，是软件的问题，还是其他原因？

是“开支统计表”

同样是空的

将你的代码放上来看看好了

DECLARE long sscanf IN msvcr71 long, string, single@, long@
DECLARE long strcpy IN msvcr71 string@, string
buffer = REPLICATE(0h00,256)
a = 0.00
n = 0
CREATE CURSOR tt (姓名 c(10), 项目 v(10), 金额 n(6,2))
USE E:\temp9\开支明细帐.dbf ALIAS tb IN 0
SELECT tb
SCAN
    FOR i=1 TO ALINES(arr,tb.支出明细,5,"，")
        p  = strcpy(@buffer, arr[i])
        ph = p
        DO WHILE SYS(2600,p,1) != 0h00
            IF sscanf(p,"%f%n",@a,@n) == 1
                INSERT INTO tt VALUES (tb.姓名, SYS(2600,ph,p-ph), a)
                EXIT
            ELSE
                p = p+1
            ENDIF
        ENDDO
    ENDFOR
ENDSCAN
cmd = "CREATE TABLE 开支统计表 (姓名 c(10)"
SELECT DISTINCT 项目 FROM tt INTO CURSOR tmp
SCAN
    cmd = cmd + "," + 项目 + " n(6,2)"
ENDSCAN
cmd = cmd + ", 合计 n(6,2))"
EXECSCRIPT(cmd)
SELECT DISTINCT 姓名 FROM tt INTO CURSOR tmp
SELECT 开支统计表
APPEND FROM DBF("tmp")
INDEX on 姓名 TAG 姓名
SELECT tt
SET RELATION TO 姓名 INTO "开支统计表"
SCAN
    REPLACE (tt.项目) WITH tt.金额, 合计 WITH 合计 + tt.金额 IN "开支统计表"
ENDSCAN
SELECT * FROM 开支统计表

运行结果截图看看  

明天发截图