谢谢大哥教导。
Sub zz()
Dim ar, br, i%
ar = Range("b4:i" & Cells(Rows.Count, 2).End(3).Row)
ReDim br(1 To UBound(ar), 1 To 2)
For i = 1 To UBound(ar) - 2
br(i, 1) = Right(ar(i, 1) + ar(i + 1, 8), 3) / 16
If Left(br(i, 1), 1) = "." Then
br(i, 2) = 10
Else
br(i, 2) = Left(br(i, 1), 1)
End If
Next i
[n6].Resize(UBound(br), 2) = br
End Sub