试用一下这种函数
Function 跳绳(个数 As Range)
Select Case 个数
Case Is < 12: 跳绳 = 0
Case Is = 12: 跳绳 = 1
Case Is <= 20: 跳绳 = 2
Case Is <= 28: 跳绳 = 3
Case Is <= 36: 跳绳 = 4
Case Is <= 44: 跳绳 = 5
Case Is <= 52: 跳绳 = 6
Case Is <= 60: 跳绳 = 7
Case Is <= 68: 跳绳 = 8
Case Is <= 76: 跳绳 = 9
Case Is <= 84: 跳绳 = 10
Case Is <= 92: 跳绳 = 11
Case Is <= 100: 跳绳 = 12
Case Is <= 108: 跳绳 = 13
Case Is <= 116: 跳绳 = 14
Case Is <= 124: 跳绳 = 15
Case Is <= 132: 跳绳 = 16
Case Is <= 140: 跳绳 = 17
Case Is <= 155: 跳绳 = 18
Case Is <= 170: 跳绳 = 19
Case Is <= 185: 跳绳 = 20
Case Is <= 300: 跳绳 = 20
End Select
End Function