Sub u_416()
    Application.ScreenUpdating = False
    For Each a In Range("a7:a9")
        b = InStr("À0esei", Left(a, 2))
        d = ""
        For c = 1 To 5 Step 2
            If b = 1 Then
                e = Range("b" & c).Value
                If e = "+" Then
                    f = ""
                    g = ""
                Else
                    f = "("
                    g = "*-1)"
                End If
                x = "+"
                If d = "" Then x = ""
                d = d & x & f & Range("c" & c) & g
                a.Offset(0, 1) = "=" & d
                a.Offset(0, 2) = a & "=" & d
            ElseIf b = 3 Then
                e = Range("b" & c).Value
                If e = "+" Then
                    u = Range("d" & c).Value
                Else
                    u = "(" & Range("d" & c + 1).Value & "*-1)"
                End If
                x = "+"
                If d = "" Then x = ""
                d = d & x & u
                a.Offset(0, 1) = "=" & Replace(d, ",", ".")
                a.Offset(0, 2) = a & "=" & d
            ElseIf b = 5 Then
                e = Range("b" & c).Value
                If e = "+" Then
                    u = Range("d" & c + 1).Value
                Else
                    u = "(" & Range("d" & c).Value & "*-1)"
                End If
                x = "+"
                If d = "" Then x = ""
                d = d & x & u
                a.Offset(0, 1) = "=" & Replace(d, ",", ".")
                a.Offset(0, 2) = a & "=" & d
            End If
        Next
    Next
    Application.ScreenUpdating = True
End Sub

Public Function Сумма_А(ByRef znak As Range, znach As Range, Optional v As Byte)
Dim n As Integer, c As Double, i As Double
On Error GoTo ErrHand
arr1 = znak.Value
arr2 = znach.Value
For n = LBound(arr1) To UBound(arr1) Step 2
    If arr1(n, 1) <> "-" Then
        arr1(n, 1) = "+"
        Select Case v
            Case Is = 0, 1: k = 0
            Case Is = 2: k = 1
        End Select
        i = 1
    Else
        Select Case v
            Case Is = 0, 2: k = 0
            Case Is = 1: k = 1
        End Select
        i = -1
    End If
    If arr2(n + k, 1) <> "" And arr2(n + k, 1) <> 0 Then m = m & "+" & arr2(n + k, 1) * i: c = c + arr2(n + k, 1) * i
Next n
Select Case v
    Case Is = 0: s = "A"
    Case Is = 1: s = "es" & ChrW(916)
    Case Is = 2: s = "ei" & ChrW(916)
End Select
Сумма_А = Replace(s & "=" & Mid(m, 2) & "=" & c, "+-", "-")
Exit Function
ErrHand:
Сумма_А = "Ошибка"
End Function