wong, teda ze ses to ty, tak ti to napisu
v excelu; otevres VBA editor a vlozis modul
do modulu zkopirujes tento kod, a pak tu funkci budes mit mezi Vlastnima

Kód:
Function Konverze_vycet(Bunka)

For i = 1 To Len(Bunka.Text)

  If Right(Left(Bunka.Text, i), 1) = "-" Then
    For j = 1 To Len(Konverze_vycet)
      StartNo = Right(Konverze_vycet, j)
      If Left(StartNo, 1) = "," Then
        StartNo = Right(StartNo, Len(StartNo) - 1)
        Exit For
      End If
    Next
    For j = 1 To 100
      EndNo = Left(Right(Bunka.Text, Len(Bunka.Text) - i), j)
      If Right(EndNo, 1) = "," Then
        EndNo = Left(EndNo, Len(EndNo) - 1)
        Exit For
      End If
    Next
    Konverze_vycet = Left(Konverze_vycet, Len(Konverze_vycet) - Len(StartNo))
    For j = Val(StartNo) To Val(EndNo)
      Konverze_vycet = Konverze_vycet & CStr(j) & ","
    Next
    i = i + Len(EndNo) + 1
   Else
    Konverze_vycet = Konverze_vycet & Right(Left(Bunka.Text, i), 1)
  End If

Next

End Function