Sub test()
Dim rng As Range, rg As Range, n
Set rng = Range("k2", Cells(Rows.Count, "k").End(3))
For Each rg In rng
If rg.Value = "" Then
n = n + 1
rg = n
Else: n = 0
End If
Next
End Sub
Sub 清除()
Dim rng As Range, rg As Range
Set rng = Range("k2", Cells(Rows.Count, "k").End(3))
For Each rg In rng
If rg.Interior.ColorIndex < 0 Then
rg.ClearContents
End If
Next
End Sub