有意思看如下行不行得通:
Function B(D As Double, N As Variant) As Variant
For X = 0 To 100
If X = 0 Then
If D <= 2 * Ctan(360 / (2 * N)) Then B = 90
Else
If D > 2 * Ctan(360 / (2 * N) + (X - 1) * (360 / N)) And D <= 2 * Ctan(360 / (2 * N) + X * (360 / N)) Then B = 90 - X * (360 / N)