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ArrayToRng 에 대한 프로시저 내용이 없어서
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Option Explicit

Public Sub 거래내역분기()

Dim wsD As Worksheet
Dim wsO As Worksheet
Dim arr
Dim eRow As Long
Dim i As Long
Dim oRow As Long
Dim tp As String

Set wsD = ThisWorkbook.Worksheets("db")
Set wsO = ThisWorkbook.Worksheets("Sheet1")

eRow = wsD.Cells(wsD.Rows.Count, "A").End(xlUp).Row
If eRow < 2 Then Exit Sub

'// db 구조: A 일자, B 거래구분, C 계정과목, D 금액, E 부가세
arr = wsD.Range("A2:E" & eRow).Value

'// 기존 데이터 삭제
wsO.Range("A3:I" & wsO.Rows.Count).ClearContents

oRow = 3

For i = 1 To UBound(arr, 1)

tp = Trim$(CStr(arr(i, 2)))

'// 공통항목
wsO.Cells(oRow, "A").Value = arr(i, 1) '// 일자
wsO.Cells(oRow, "B").Value = arr(i, 2) '// 거래구분
wsO.Cells(oRow, "C").Value = arr(i, 3) '// 계정과목

'// 거래구분별 분기 입력
Select Case tp

Case "수입"
wsO.Cells(oRow, "D").Value = arr(i, 4) '// 금액
wsO.Cells(oRow, "E").Value = arr(i, 5) '// 부가세

Case "비용"
wsO.Cells(oRow, "F").Value = arr(i, 4) '// 금액
wsO.Cells(oRow, "G").Value = arr(i, 5) '// 부가세

Case "자산", "사업용자산"
wsO.Cells(oRow, "H").Value = arr(i, 4) '// 금액
wsO.Cells(oRow, "I").Value = arr(i, 5) '// 부가세

End Select

oRow = oRow + 1

Next i

End Sub

Public Sub ArrToRng(ByRef arr As Variant, ByVal rng As Range, ByVal cnt As Long)

If cnt = 0 Then Exit Sub

rng.Resize(cnt, UBound(arr, 2)).Value = arr

End Sub

Private Sub CopyRow(ByRef src, ByRef tgt, ByVal sRow As Long, ByVal tRow As Long)

Dim c As Long

For c = 1 To UBound(src, 2)
tgt(tRow, c) = src(sRow, c)
Next c

End Sub