Помесячный отчет на VBA

[IgorGO]

как-то так:

function AvrgWout0(a) as double
  dim s as double, i as long, n as long
  for i = lbound(a) to ubound(a)
    if a(i) <> 0 then n = n+1
    s = s + a(i)
  next
  avrgwout0 = s/n
end function