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代   码:

Function StrA(V As Single) As Variant
Dim i As Long
Dim N As Long
Dim StrV As String
Dim S()
N = Round(V * 100, 0)
ReDim S(0, 0 To 2, 0 To Len(CStr(N)) - 1)
If Int(V) = 0 Then
    S(0, 0, 0) = 0
    If Int(V * 10) = 0 Then
        S(0, 0, 0) = -1
    End If
Else
    S(0, 0, 0) = Len(CStr(Int(V)))
End If
StrV = CStr(N)

For i = 0 To Len(StrV) - 1
    Select Case Mid(StrV, i + 1, 1)
        Case "0"
            S(0, 1, i) = "零"
        Case "1"
            S(0, 1, i) = "壹"
        Case "2"
            S(0, 1, i) = "贰"
        Case "3"
            S(0, 1, i) = "叁"
        Case "4"
            S(0, 1, i) = "肆"
        Case "5"
            S(0, 1, i) = "伍"
        Case "6"
            S(0, 1, i) = "陆"
        Case "7"
            S(0, 1, i) = "柒"
        Case "8"
            S(0, 1, i) = "捌"
        Case "9"
            S(0, 1, i) = "玖"
    End Select
    S(0, 2, i) = Mid(StrV, i + 1, 1)
Next

StrA = S

End Function

演   示: