Тест

Sub MacroName()
   Dim CellValue As Integer
CellValue = ActiveCell.Value
If CellValue > 20 Then
 With Selection.Font
        .Color = -16776961
    End With
Else
    With Selection.Font
        .ThemeColor = xlThemeColorLight2 '
        .TintAndShade = 0
    End With
End If
End Sub

Sub Test()
	On Error GoTo Errors1
	Dim x As Integer
	Dim a As Integer
	Dim c As Double
	x = 20
	a = 0
	c = x / a
	MsgBox ("Опаньки !!!")
	GoTo Ends:
Errors1:
	MsgBox ("Ну ты блин Тикурила Даещь")
	Resume Next
Ends:
End Sub


Sub Test()
	On Error GoTo Error1
	Dim x As Integer
	Dim a As Integer
	Dim c As Double
	x = 20
	a = Str(InputBox("введите число"))
	c = x / a
	x = 10
	MsgBox ("Опаньки !!!")
	GoTo Ends:
Error1:
	MsgBox ("думай о программировании, а не о женщинах")
	a = Str(InputBox("введите число"))
	Resume 0
Ends:
End Sub