REM 评论

Sub RemComments()
  Rem Comments start with "Rem" (VBA will change any alternate casing to "Rem")
  Rem is an abbreviation of Remark, and similar to DOS syntax
  Rem Is a legacy approach to adding comments, and apostrophes should be preferred

  Rem Comments CANNOT appear after a statement, use the apostrophe syntax instead
  Rem Unless they are preceded by the instruction separator token
  Debug.Print "Hello World": Rem prints a welcome message
  Debug.Print "Hello World" 'Prints a welcome message

  'Rem cannot be immediately followed by the following characters "!,@,#,$,%,&"
  'Whereas the apostrophe syntax can be followed by any printable character.

End Sub

Rem Comments can appear inside or outside a procedure