Function ldyDX(M)\'205個字符
ldyDX = IIf(M > -0.005, "", "負") & IIf(Abs(M) < 0.005, "", Replace(Replace(Replace(Join(Application.Text(Split(Format(Abs(M), "0.00"), "."), Split("[DBNum2] [DBNum2]0角0分")), "元"), "零分", "整"), "零角", ""), "零元", ""))
End Function

居然還可以短一點 200個字符

Function DX(M)\'200個字符
DX = IIf(Abs(M) < 0.005, "", Replace(Replace(Replace(Join(Application.Text(Split(Format(M, " 0. 00")), Split("@ [DBNum2];;0 [>9][dbnum2]圓0角0分;[=0]圓整;[dbnum2]圓零0分")), ""), "零分", "整"), "0圓零", ""), "0圓", ""))
End Function 

核心語句2 Join(Application.Text(Split(Format(M, " 0. 00")), Split("@ [DBNum2];;0 [>9][dbnum2]圓0角0分;[=0]圓整;[dbnum2]圓零0分")), "")

再細分一些居然又減少6個字符突破200了 08-7-23  

突然想到用 a 代替 “”再少4個   刀砍斧剁 再減5個  不知到是否還能減

Function DX(M)\'185個字符
DX = IIf(Abs(M) < 0.005, a, Replace(Replace(Replace(Join(Application.Text(Split(Format(M, " 0. 0 0")), Split(" [DBnum2] [DBnum2]圓0角;;圓零 [DBnum2]0分;;整")), a), "零圓零", a), "零圓", a), "零整", "整"))
End Function 

-捌角貳分                     -0.82
-貳分                            -0.015
-壹佰圓零貳分             -100.02
壹萬圓零貳分              10000.02
貳角整                         0.2
壹圓整                         0.995

惡補函數的副產品，純粹的腦力體操。TEXT有如此多秒用！嘆服

核心語句 Join(Application.Text(Split(Format(Abs(M), "0.00"), "."), Split("[DBNum2] [DBNum2]0角0分")), "元")

已經完成 X元X角X分 的轉換 其他 iif replace 都是對細節的補充。

兩年前我寫的7 行，又有 gly1126 寫的3行，到現在的1 行。歡迎測試挑錯

呵呵

附一個 抄自 EXCEL吧 的公式 191字符

=SUBSTITUTE(SUBSTITUTE(TEXT(TRUNC(FIXED(A1)),"[dbnum2]G/通用格式元;負[dbnum2]G/通用格式元;"&IF(A1>-0.5%,,"負"))&TEXT(RIGHT(FIXED(A1),2),"[dbnum2]0角0分;;"&IF(ABS(A1)>1%,"整",)),"零角",IF(ABS(A1)<1,,"零")),"零分","整"）