Function ДОЛЯ (Доля As Double, От As Double)
ДОЛЯ = Доля / От
Доля_формат
End Function 

Sub Доля_формат()
Selection.NumberFormat = "0.00%"
End sub

Function test(lookup_array)

Function ВПР_тест(Где_ищем As Variant, _
                Условие_1 As Variant, Массив_условий_1 As Variant, _
                Optional Условие_2 As Variant, Optional Массив_условий_2 As Variant, _
                Optional Условие_3 As Variant, Optional Массив_условий_3 As Variant, _
                Optional Условие_4 As Variant, Optional Массив_условий_4 As Variant, _
                Optional Условие_5 As Variant, Optional Массив_условий_5 As Variant)
'======================================
look_book = Где_ищем.Parent.Parent.Name
look_list = Где_ищем.Parent.Index
look_mass_1 = Массив_условий_1.Address
If IsMissing(Массив_условий_2) Then
    look_mass_2 = Массив_условий_1.Address
    Условие_2 = Условие_1
Else
    look_mass_2 = Массив_условий_2.Address
End If

If IsMissing(Массив_условий_3) Then
    look_mass_3 = Массив_условий_1.Address
    Условие_3 = Условие_1
Else
    look_mass_3 = Массив_условий_3.Address
End If

If IsMissing(Массив_условий_4) Then
    look_mass_4 = Массив_условий_1.Address
    Условие_4 = Условие_1
Else
    look_mass_4 = Массив_условий_4.Address
End If

If IsMissing(Массив_условий_5) Then
    look_mass_5 = Массив_условий_1.Address
    Условие_5 = Условие_1
Else
    look_mass_5 = Массив_условий_5.Address
End If

Set Массив_условий_1 = Workbooks(look_book).Sheets(look_list).Range(look_mass_1)
Set Массив_условий_2 = Workbooks(look_book).Sheets(look_list).Range(look_mass_2)
Set Массив_условий_3 = Workbooks(look_book).Sheets(look_list).Range(look_mass_3)
Set Массив_условий_4 = Workbooks(look_book).Sheets(look_list).Range(look_mass_4)
Set Массив_условий_5 = Workbooks(look_book).Sheets(look_list).Range(look_mass_5)

'======================================

Set fst_found_cell = Массив_условий_1.Find(Условие_1, lookat:=xlWhole)
fst_found_cell_row = fst_found_cell.Row
start_found_address = fst_found_cell.Address


scnd_found_cell = Массив_условий_2(fst_found_cell_row)
thrd_found_cell = Массив_условий_3(fst_found_cell_row)
frth_found_cell = Массив_условий_4(fst_found_cell_row)
fth_found_cell = Массив_условий_5(fst_found_cell_row)

Do
    If CStr(scnd_found_cell) = CStr(Условие_2) And CStr(thrd_found_cell) = CStr(Условие_3) And CStr(frth_found_cell) = CStr(Условие_4) And CStr(fth_found_cell) = CStr(Условие_5) Then
        ВПР_тест = Где_ищем(fst_found_cell_row)
        Exit Do
    Else
        Set fst_found_cell = Массив_условий_1.Find(Условие_1, lookat:=xlWhole, after:=fst_found_cell)
        fst_found_cell_row = fst_found_cell.Row
        fst_found_cell_address = fst_found_cell.Address

        scnd_found_cell = Массив_условий_2(fst_found_cell_row)
        thrd_found_cell = Массив_условий_3(fst_found_cell_row)
        frth_found_cell = Массив_условий_4(fst_found_cell_row)
        fth_found_cell = Массив_условий_5(fst_found_cell_row)
    End If
Loop While start_found_address <> fst_found_cell_address

End Function

INSERT INTO sells(worker, product, price, quantity)
VALUES((SELECT fstName & " " & lstName FROM employers WHERE idEmploy = 7), Дача, 525623, 1);

SELECT fstName & " " & lstName FROM employers WHERE idEmploy = 7

Set xmlSelect = xmlDoc.GetElementsByTagName("Quantity")

application.cursor = xlwait '\или любой другой статичный вид курсора 

application.cursor = xldefault

Set SHIFR = .Range("Îñíîâíûå_ïðèâÿçêè[Øèôð ñìåòû]").Rows.Find(CHISTII_CODE)

Set SHIFR = .Range("Îñíîâíûå_ïðèâÿçêè[Øèôð ñìåòû]").Find(MARKA_CODE)
 

Private Function PRIVYAZKA_KQ(ByVal CODE As Variant, ByVal PRIZNAK As String, ByVal IMYA_SMETI As String) As String()
Dim DANNIE(4) As String
Dim CHISTII_CODE As String
Dim i As Integer
Dim DLINA_CODA As Integer
Dim SHIFR As Range
Dim SPISOK_MAROK As Range
Dim MARKA As Range
Dim MARKA_CODE As String

If PRIZNAK <> "Ðàáîòà" Then
    DANNIE(1) = ""
    DANNIE(2) = ""
    DANNIE(3) = ""
    DANNIE(4) = ""
    PRIVYAZKA_KQ = DANNIE
    Exit Function
Else
    i = 1
    CHISTII_CODE = Mid(CODE, i, 1)
    Do While (Not IsNumeric(CHISTII_CODE)) And (CHISTII_CODE Like "[À-ß]")
        i = i + 1
        CHISTII_CODE = Mid(CODE, i, 1)
    Loop
    DLINA_CODA = Len(CODE)
    CHISTII_CODE = Right(CODE, DLINA_CODA - i + 1)
    With Sheets("Ïðèâÿçêè")
    Set SPISOK_MAROK = .Range("Ñïåöèàëüíûå_ìàðêè[Ìàðêè]")
    For Each MARKA In SPISOK_MAROK
        If IMYA_SMETI Like "*" & MARKA.value & "*" Then
            MARKA_CODE = CHISTII_CODE & MARKA.value
            Exit For
        End If
    Next
    Set SHIFR = .Range("Îñíîâíûå_ïðèâÿçêè[Øèôð ñìåòû]").Find(MARKA_CODE)
    If SHIFR Is Nothing Then
        Set SHIFR = .Range("Îñíîâíûå_ïðèâÿçêè[Øèôð ñìåòû]").Rows.Find(CHISTII_CODE)
        If SHIFR Is Nothing Then
            DANNIE(1) = "Íåò ïðèâÿçêè"
            DANNIE(2) = ""
            DANNIE(3) = ""
            DANNIE(4) = ""
            PRIVYAZKA_KQ = DANNIE
        Else
            DANNIE(1) = .Range("Îñíîâíûå_ïðèâÿçêè[Êîä KQ]").Rows(SHIFR.Row - 1).value           '\"-1" Ïîòîìó ÷òî çàãîëîâîê òàáëèöû íå âõîäèò â ìàññèâ
            DANNIE(2) = .Range("Îñíîâíûå_ïðèâÿçêè[Íàèìåíîâàíèå KQ]").Rows(SHIFR.Row - 1).value
            DANNIE(3) = .Range("Îñíîâíûå_ïðèâÿçêè[Eä. èçì]").Rows(SHIFR.Row - 1).value
            DANNIE(4) = .Range("Îñíîâíûå_ïðèâÿçêè[Êîýôôèöèåíò âëèÿíèÿ]").Rows(SHIFR.Row - 1).value
            PRIVYAZKA_KQ = DANNIE
        End If
    Else
        DANNIE(1) = .Range("Îñíîâíûå_ïðèâÿçêè[Êîä KQ]").Rows(SHIFR.Row - 1).value
        DANNIE(2) = .Range("Îñíîâíûå_ïðèâÿçêè[Íàèìåíîâàíèå KQ]").Rows(SHIFR.Row - 1).value
        DANNIE(3) = .Range("Îñíîâíûå_ïðèâÿçêè[Eä. èçì]").Rows(SHIFR.Row - 1).value
        DANNIE(4) = .Range("Îñíîâíûå_ïðèâÿçêè[Êîýôôèöèåíò âëèÿíèÿ]").Rows(SHIFR.Row - 1).value
        PRIVYAZKA_KQ = DANNIE
    End If
    End With
End If
End Function