Option Explicit
Private Sub CommandButton1_Click()
Dim Q, W, E, R, KoefNasel, koefkom As Double
Q = CDbl(TextBox1.Text)
W = CDbl(TextBox2.Text)
E = CDbl(TextBox3.Text)
F = CDbl(TextBox4.Text)

Raz = Q+W+E+F
TextBox5.Text = Format(Raz, "#,##0.00")
End Sub
Private Sub AddRec_Click()
    Dim X&, Y&
    With Me
        .CountRec = .CountRec + 1
        X = 2
        Y = Val(.CountRec - 1) * 25 + 20
        .AddRec.Top = Y
        .ScrollHeight = Y + 25
        .ScrollTop = Y
        CreateFrameRec .CountRec.Value, X, Y
        'If events Then .Controls("ChildName" & .CountChild.Value).SetFocus
    End With
End Sub
Private Sub CreateFrameRec(ByVal N As Long, ByVal X As Long, ByVal Y As Long)
    Dim fr As MSForms.Frame, TB1 As MSForms.TextBox, lLineNum&, sProcLines$
    Set fr = Me.Controls.Add("Forms.Frame.1")
    With fr
        .Width = 600
        .Height = 23
        .Left = X
        .Top = Y
        .Caption = ""
        .Tag = ""
        .Name = "Rec" & N
        .SpecialEffect = fmSpecialEffectFlat
    End With
    Set arrRec(N, 1) = Me.Controls("Rec" & N).Controls.Add("Forms.TextBox.1")
    With arrRec(N, 1)
        .Name = "TextBox"
        .Height = 18
        .Width = 100
        .Top = 2
        .Left = 4
    End With
    Set arrRec(N, 2) = Me.Controls("Rec" & N).Controls.Add("Forms.TextBox.1")
    With arrRec(N, 2)
        .Name = "TextBox"
        .Height = 18
        .Width = 100
        .Top = 2
        .Left = 124
    End With
    Set arrRec(N, 3) = Me.Controls("Rec" & N).Controls.Add("Forms.TextBox.1")
    With arrRec(N, 3)
        .Name = "TextBox"
        .Height = 18
        .Width = 100
        .Top = 2
        .Left = 244
    End With
    Set arrRec(N, 4) = Me.Controls("Rec" & N).Controls.Add("Forms.TextBox.1")
    With arrRec(N, 4)
        .Name = "TextBox"
        .Height = 18
        .Width = 100
        .Top = 2
        .Left = 364
    End With
    Set arrRec(N, 5) = Me.Controls("Rec" & N).Controls.Add("Forms.TextBox.1")
    With arrRec(N, 5)
        .Name = "TextBox"
        .Height = 18
        .Width = 100
        .Top = 2
        .Left = 484
    End With
End Sub


Private Sub UserForm_Initialize()
    CreateFrameRec 1, 2, 22
End Sub