Function СцепитьМного(Диапазон As Range, Optional Разделитель As String = " ", Optional БезПовторов As Boolean = False)
    Dim avData, lr As Long, lc As Long, sRes As String, key As String
    Dim oDict As Object, sTmpStr
    Set oDict = CreateObject("Scripting.Dictionary")
    oDict.comparemode = 1

    avData = Диапазон.Value
    If Not IsArray(avData) Then
        СцепитьМного = avData
        Exit Function
    End If

    For lc = 1 To UBound(avData, 2)
        For lr = 1 To UBound(avData, 1)
            If Len(avData(lr, lc)) Then
                sRes = sRes & Разделитель & avData(lr, lc)
                If БезПовторов Then
                    key = avData(lr, lc)
                    If key <> "" Then key = Trim(Split(key, "-")(0))
                    If Not oDict.exists(key) Then
                        oDict.Add key, 1
                    Else
                        oDict.Item(key) = 2

                    End If
                End If
            End If
        Next lr
    Next lc
    If Len(sRes) Then
        sRes = Mid(sRes, Len(Разделитель) + 1)
    End If

    If БезПовторов Then
        sRes = ""
        sTmpStr = oDict.keys
        For lr = 0 To oDict.Count - 1
            key = sTmpStr(lr)
            ct& = oDict.Item(key)
            If ct& > 1 Then
                '' Здесь обрабатывайте множественное число
                ll = Len(key)
                Select Case Right(key, 1)
                Case "т", "м"
                    sRes = sRes & IIf(sRes <> "", Разделитель, "") & key & "ы"
                Case "к"
                    sRes = sRes & IIf(sRes <> "", Разделитель, "") & key & "и"
                Case "а"
                    sRes = sRes & IIf(sRes <> "", Разделитель, "") & Mid(key, 1, ll - 1) & "и"
                Case "е", "и"
                    sRes = sRes & IIf(sRes <> "", Разделитель, "") & key

                End Select

            Else
                sRes = sRes & IIf(sRes <> "", Разделитель, "") & key
            End If

        Next lr
    End If
    СцепитьМного = sRes
End Function