说明：  介绍了如何将Visual Basic与Excel两种不同的应用系统有机地结合在一起,充分利用两者 的优势,开发出简单易用的报表处理软件.
(In this paper,the authors introduce the method of howto combine the two different applied softwaresVisual Basic and Excel andmake good use oftheir advantages so as to develop a newkind of reportsoftware that is simple and apt to use. )