M1=IF(OR($L$1>=L3,B3="是"),"时间到",(HOUR(L3-$L$1)&":"&MINUTE(L3-$L$1)&":"&SECOND(L3-$L$1)))秒表代码:Private Sub Workbook_Open()Sheet1.秒表End SubSub 秒表()ActiveSheet.Range("l1").Value = TimeApplication.OnTime Time + TimeSerial(0, 0, 1), "sheet1.秒表", , TrueEnd Sub