单元格合并拆分

Sub 合并单元格()
'前后单元格值相同合并
    Application.DisplayAlerts = False
    On Error Resume Next
    With Selection
        For i = .Count To 1 Step -1
            If .Cells(i) = .Cells(i - 1) And .Cells(i) <> "" Then
                Range(.Cells(i), .Cells(i - 1)).Merge
            End If
        Next i
    End With
End Sub

Sub 单元格拆分()
    Dim MR As Range
    Selection.UnMerge
    For Each MR In Selection
        If MR = "" Then
            MR = MR.Offset(-1, 0).Value
        End If
    Next
End Sub