Function ldyDX(M)'205个字符
ldyDX = IIf(M > -0.005, "", "负") & 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

居然还可以短一点 200个字符

Function DX(M)'200个字符
DX = IIf(Abs(M) < 0.005, "", Replace(Replace(Replace(Join(Application.Text(Split(Format(M, " 0. 00")), Split("@ [DBNum2];;0 [>9][dbnum2]圆0角0分;[=0]圆整;[dbnum2]圆零0分")), ""), "零分", "整"), "0圆零", ""), "0圆", ""))
End Function 

核心语句2 Join(Application.Text(Split(Format(M, " 0. 00")), Split("@ [DBNum2];;0 [>9][dbnum2]圆0角0分;[=0]圆整;[dbnum2]圆零0分")), "")

再细分一些居然又减少6个字符突破200了 08-7-23  

突然想到用 a 代替 “”再少4个   刀砍斧剁 再减5个  不知到是否还能减

Function DX(M)'185个字符
DX = IIf(Abs(M) < 0.005, a, Replace(Replace(Replace(Join(Application.Text(Split(Format(M, " 0. 0 0")), Split(" [DBnum2] [DBnum2]圆0角;;圆零 [DBnum2]0分;;整")), a), "零圆零", a), "零圆", a), "零整", "整"))
End Function 

-捌角贰分                     -0.82
-贰分                            -0.015
-壹佰圆零贰分             -100.02
壹万圆零贰分              10000.02
贰角整                         0.2
壹圆整                         0.995

恶补函数的副产品，纯粹的脑力体操。TEXT有如此多秒用！叹服

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

已经完成 X元X角X分 的转换 其他 iif replace 都是对细节的补充。

两年前我写的7 行，又有 gly1126 写的3行，到现在的1 行。欢迎测试挑错

呵呵

附一个 抄自 EXCEL吧 的公式 191字符

=SUBSTITUTE(SUBSTITUTE(TEXT(TRUNC(FIXED(A1)),"[dbnum2]G/通用格式元;负[dbnum2]G/通用格式元;"&IF(A1>-0.5%,,"负"))&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"）