亲,是下图这个意思吧?
打开你的Excel文件,按“Alt+F11”打开VBA编辑窗口,然后在左侧对应的Sheet上双击,右侧空白处粘贴下面的代码。关闭VBA窗口。


Public flag As Integer
Private Sub Worksheet_SelectionChange(ByVal Target As Range)
On Error Resume Next
If Target.Count = 1 And Target.Address = "$B$1" Then
Application.EnableEvents = False
If flag = 0 Then
Range("B1").Interior.Color = RGB(255, 0, 0)
Range("R1") = 2
flag = 1
Else
Range("B1").Interior.Color = RGB(125, 125, 125)
Range("R1") = ""
flag = 0
End If
Range("B2").Select
Application.EnableEvents = True
End If
End Sub