If Opt1.Value Then
.Cells(W, 32) = "优"
ElseIf Opt2.Value Then
.Cells(W, 32) = "良"
ElseIf Opt3.Value Then
.Cells(W, 32) = "中"
ElseIf Opt4.Value Then
.Cells(W, 32) = "差"
End If
可简化为
For I = 1 To 4
If Controls("Opt" & I) = True Then .Cells(W, 32) = Mid("优良中差", I, 1)
Next