找别人给EXCEL表格写了个VBA，但是完全看不懂，请高手一条一条给个注释。越详细越好。先谢。

Public arr, arrin(1 To 1, 1 To 17) As Integer
Sub split()
With Worksheets("Sheet1")
'MsgBox .Range("AD" & .Rows.Count).End(xlUp).Row
'MsgBox .Rows.Count
For i = .Range("AC" & .Rows.Count).End(xlUp).Row To 5 Step -1
If Range("AC" & i).Value <> "" Then
'Dim arr(1, 1 To 16)

Erase arrin
arr = Range("M" & i & ":AC" & i).Value
arrinit = arr
v_box = WorksheetFunction.RoundUp(Range("AC" & i).Value / 16, 0)

'Loop insert
For box = 1 To v_box

If box = v_box Then
insert_arr i, arr
Else

For j = 1 To 16
v_temp = WorksheetFunction.RoundUp(arrinit(1, j) / v_box, 0)
If arr(1, j) >= v_temp Then
arrin(1, j) = v_temp
arr(1, j) = arr(1, j) - v_temp
Else
arrin(1, j) = arr(1, j)
arr(1, j) = 0
End If
Next
arr(1, 17) = arr(1, 17) - 16
arrin(1, 17) = 16

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