</p><p>ublic Function lxx(vara, varb) As Date<br/>lxx = Year(varb) * 12 + Month(varb) - Year(vara) * 12 - Month(vara)<br/>End Function<br/>ublic Function jx(x, y)<br/>If x < y Then<br/>jx = x<br/>ElseIf x > y Then<br/>jx = y<br/>Else: x = y<br/>jx = y<br/>End If<br/>End Function</p><p>ublic Function ljzj(a, b, c, d, e)<br/>Dim f As Date, g As Date<br/>f = a<br/>g = b<br/>If f < g Then<br/>ljzj = (d - e) / c / 12 * jx(lxx(a, b), c * 12)<br/>ElseIf f > g Then<br/>ljzj = 0<br/>Else: f = g<br/>ljzj = 0<br/>End If<br/>End Function</p><p>说明:</p><p>在单元格中输入=ljzj(购入日期,截止日期,使用寿命,初始价值,残值),两年累计折旧差即为本年折旧。上述自定义函数保存为加载宏可运行。</p>