需求：

假设输入阿拉伯数字的单元格为B10，输入12345.67

输入的格的值 =SpellNumber(B10)

显示为：Twelve Thousand Three Hundred Forty Five Dollars and Sixty Seven Cents

注意只能翻译到小数点后2位，不会自动四舍五入

在网络上搜索到微软官方的自定义函数，以及详细的教学步骤，

网址： http://support.microsoft.com/kb/213360

抄录全文如下：

如何创建名为 SpellNumber 的示例函数

1. 启动 Microsoft Excel。
2. 按 Alt+F11 启动 Visual Basic 编辑器。
3. 在“插入”菜单上，单击“模块”。
4. 在模块表中键入下面的代码。

   Option Explicit
   'Main Function
   Function SpellNumber(ByVal MyNumber)
       Dim Dollars, Cents, Temp
       Dim DecimalPlace, Count
       ReDim Place(9) As String
       Place(2) = " Thousand "
       Place(3) = " Million "
       Place(4) = " Billion "
       Place(5) = " Trillion "
       ' String representation of amount.
       MyNumber = Trim(Str(MyNumber))
       ' Position of decimal place 0 if none.
       DecimalPlace = InStr(MyNumber, ".")
       ' Convert cents and set MyNumber to dollar amount.
       If DecimalPlace > 0 Then
           Cents = GetTens(Left(Mid(MyNumber, DecimalPlace + 1) & _
                     "00", 2))
           MyNumber = Trim(Left(MyNumber, DecimalPlace - 1))
       End If
       Count = 1
       Do While MyNumber <> ""
           Temp = GetHundreds(Right(MyNumber, 3))
           If Temp <> "" Then Dollars = Temp & Place(Count) & Dollars
           If Len(MyNumber) > 3 Then
               MyNumber = Left(MyNumber, Len(MyNumber) - 3)
           Else
               MyNumber = ""
           End If
           Count = Count + 1
       Loop
       Select Case Dollars
           Case ""
               Dollars = "No Dollars"
           Case "One"
               Dollars = "One Dollar"
            Case Else
               Dollars = Dollars & " Dollars"
       End Select
       Select Case Cents
           Case ""
               Cents = " and No Cents"
           Case "One"
               Cents = " and One Cent"
                 Case Else
               Cents = " and " & Cents & " Cents"
       End Select
       SpellNumber = Dollars & Cents
   End Function
         
   ' Converts a number from 100-999 into text 
   Function GetHundreds(ByVal MyNumber)
       Dim Result As String
       If Val(MyNumber) = 0 Then Exit Function
       MyNumber = Right("000" & MyNumber, 3)
       ' Convert the hundreds place.
       If Mid(MyNumber, 1, 1) <> "0" Then
           Result = GetDigit(Mid(MyNumber, 1, 1)) & " Hundred "
       End If
       ' Convert the tens and ones place.
       If Mid(MyNumber, 2, 1) <> "0" Then
           Result = Result & GetTens(Mid(MyNumber, 2))
       Else
           Result = Result & GetDigit(Mid(MyNumber, 3))
       End If
       GetHundreds = Result
   End Function
         
   ' Converts a number from 10 to 99 into text. 
   Function GetTens(TensText)
       Dim Result As String
       Result = ""           ' Null out the temporary function value.
       If Val(Left(TensText, 1)) = 1 Then   ' If value between 10-19...
           Select Case Val(TensText)
               Case 10: Result = "Ten"
               Case 11: Result = "Eleven"
               Case 12: Result = "Twelve"
               Case 13: Result = "Thirteen"
               Case 14: Result = "Fourteen"
               Case 15: Result = "Fifteen"
               Case 16: Result = "Sixteen"
               Case 17: Result = "Seventeen"
               Case 18: Result = "Eighteen"
               Case 19: Result = "Nineteen"
               Case Else
           End Select
       Else                                 ' If value between 20-99...
           Select Case Val(Left(TensText, 1))
               Case 2: Result = "Twenty "
               Case 3: Result = "Thirty "
               Case 4: Result = "Forty "
               Case 5: Result = "Fifty "
               Case 6: Result = "Sixty "
               Case 7: Result = "Seventy "
               Case 8: Result = "Eighty "
               Case 9: Result = "Ninety "
               Case Else
           End Select
           Result = Result & GetDigit _
               (Right(TensText, 1))  ' Retrieve ones place.
       End If
       GetTens = Result
   End Function
        
   ' Converts a number from 1 to 9 into text. 
   Function GetDigit(Digit)
       Select Case Val(Digit)
           Case 1: GetDigit = "One"
           Case 2: GetDigit = "Two"
           Case 3: GetDigit = "Three"
           Case 4: GetDigit = "Four"
           Case 5: GetDigit = "Five"
           Case 6: GetDigit = "Six"
           Case 7: GetDigit = "Seven"
           Case 8: GetDigit = "Eight"
           Case 9: GetDigit = "Nine"
           Case Else: GetDigit = ""
       End Select
   End Function
                                           
   

如何使用 SpellNumber 示例函数

方法 1：直接输入

方法 2：单元格引用