Function РАСКОДИРОВАТЬ(iTxt$, iTbl)
Dim arr(), arrStr(), I&, J&
arr = IIf(IsObject(iTbl), iTbl.Value, iTbl)
ReDim arrStr(1 To Len(iTxt) / 4)
For I = 1 To Len(iTxt) Step 4
    J = J + 1
    arrStr(J) = Mid(iTxt, I, 4)
Next
With CreateObject("Scripting.Dictionary")
    .CompareMode = 1
    For I = LBound(arr) To UBound(arr)
        .Add arr(I, 1), arr(I, 2)
    Next
    For I = LBound(arrStr) To UBound(arrStr)
        If .Exists(arrStr(I)) Then arrStr(I) = .Item(arrStr(I))
    Next
End With
РАСКОДИРОВАТЬ = Replace(Join(arrStr), " ", "")
End Function

Function ЗАКОДИРОВАТЬ(iTxt, iTbl)
Dim arr(), arrStr(), I&, J&
arr = IIf(IsObject(iTbl), iTbl.Value, iTbl)
With CreateObject("Scripting.Dictionary")
    .CompareMode = 0
    For I = LBound(arr) To UBound(arr)
        .Add arr(I, 2), arr(I, 1)
    Next
    ReDim arrStr(1 To Len(iTxt))
    For I = 1 To Len(iTxt)
        If .Exists(Mid(iTxt, I, 1)) Then arrStr(I) = .Item(Mid(iTxt, I, 1))
    Next
End With
ЗАКОДИРОВАТЬ = Replace(Join(arrStr), " ", "")
End Function