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Sub test£¨£©
Dim m As Byte, n As Byte
For m = 1 To 9
For n = 1 To m
Cells£¨m, n£© = n & "¡Á" & m & "=" & n * m
Next n
Next m
End Sub

Sub ³Ë·¨±í£¨£©
Dim i As Integer, n As Integer
For i = 1 To 9
For n = 1 To 9
If n >= i Then
Cells£¨n, i£© = i & "×" & n & "=" & n * i
End If
Next n
Next i

End Sub