How do I compare cells and if FALSE compare to next cell in EXCEL

[Cindie]

I am trying to assign our SKU number to a new price list. Our database item
number field is not big enough for the new price list item number field so we
are using the description field in our database for the part number. We have
assigned SKU numbers in our database to use as a cross reference to the mfg.
price list.

I am trying to assign the correct SKU number to the new price list if the
result is a FALSE. In the following example, A2 and B2 are our current
database fields, C2 thru E2 are from the new price list. I am currently
using =IF(D2=B2,A2). When I get a FALSE, I would like to be able to
compare the next B cell against D2 until I find a match, then copy the A#
cell into the Corresponding C# cell.

example: A1=SKU(1), B2=DESC, C2=SKU(2), D2=PART NO., E2= NEW PRICE

SKU(1) DESC SKU(2) PART NO.
NEW PRICE
AQP20510 2021-8-12S AQP20510 2021-8-12S 7.27
AQP1065 110 FALSE 120 11.79
AQP1105 119 FALSE 230 7.73
AQP1110 120 FALSE 270 7.04

In the above example, AQP1110 needs to be copied to the SKU(2) C3 cell. I
am only using the SKU(1) and DESC cells for comparison in order to assign our
SKU number to the correct part number on the new price list.