所谓的数值是指秒数吗？
第一种方法：
Dim s As Long, h As Integer, m As Integer
s = 12345 '假定这是要换算的秒数
h = s \ 3600
s = s Mod 3600
m = s \ 60
s = s Mod 60
Print h; "时"; m; "分"; s; "秒"
第二种方法：
Dim d As Date, s As Long, h As Integer, m As Integer
s = 12345 '假定这是要换算的秒数
d = TimeSerial(0, 0, s)
h = Hour(d)
m = Minute(d)
s = Second(d)
Print h; "时"; m; "分"; s; "秒"
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