函数：

Public Function SplitInCo(strChar As String) As String
    Dim strInvoiceNumber As String
    Dim strInvoiceCode As String
    Dim intS As Integer
    Dim intLen As Integer
    Dim inti As Integer
    Dim strInv As String
    Dim strTemp As String
    Dim strType As String
    Dim arrInvoice() As String
    Dim intArr As Integer
    Dim strInvoice As String
    Dim lngInv As Long
    Dim strFormat As String
    intLen = Len(strChar)
    
    Select Case intLen
    Case Is < 18
        SplitInCo = ""
    Case Is = 18
        If Not strChar Like "*-*" And Not strChar Like "/" Then
            SplitInCo = strChar
            strInvoiceCode = Left(strChar, 10)
            strInvoiceNumber = Right(strChar, 8)
        Else
            SplitInCo = ""
        End If
    Case 19
        SplitInCo = ""
    Case Is > 19
        If Mid(strChar, 19, 1) = "-" or Mid(strChar, 19, 1) = "/" Then
            strInvoice = Left(strChar, 18)
            intArr = 0
            inti = 0
            strType = Mid(strChar, 19, 1)
            
            For intS = 20 To intLen
                strTemp = Mid(strChar, intS, 1)
                strInv = strInv & strTemp
                If strTemp = "-" or strTemp = "/" or intS = intLen Then
                    If intS <> intLen Then
                        strInv = Left(strInv, Len(strInv) - 1)
                    End If
                    
                    Select Case strType
                    Case "-"
                        For inti = 1 To Len(strInv)
                            strFormat = strFormat & "0"
                        Next
                        If Val(Right(Split(strInvoice, "|")(intArr), Len(strInv))) < Val(strInv) Then
                            For lngInv = Val(Right(Split(strInvoice, "|")(intArr), Len(strInv))) + 1 To Val(strInv)
                                strInvoice = strInvoice & "|" & Left((Split(strInvoice, "|")(intArr)), 18 - Len(strInv)) & Format(lngInv, strFormat)
                                intArr = intArr + 1
                            Next
                        End If
                        strFormat = ""
                    Case "/"
                        If Len(strInv) <= 8 Then
                            strInvoice = strInvoice & "|" & Left((Split(strInvoice, "|")(intArr)), 18 - Len(strInv)) & strInv
                            intArr = intArr + 1
                        Else
                            strInvoice = strInvoice & "|" & strInv
                            intArr = intArr + 1
                        End If
'                    Case Else
'                        strInvoice = strInvoice & "|Error"
                    End Select
                    strInv = ""
                    strType = strTemp
                End If
            Next
            SplitInCo = intArr + 1
            SplitInCo = strInvoice
        Else
            SplitInCo = ""
        End If
    End Select
    

End Function

用法：

SplitInCo("123456789012345678-80/95")