可以写个函数解决:
Private Sub Command1_Click()
MsgBox timeformat(5000000)
End Sub
Function timeformat(ByVal seconds As Long) As String
timeformat = TimeSerial(0, 0, seconds Mod 3600)
timeformat = Right(timeformat, (Len(timeformat) - 1))
timeformat = seconds \ 3600 & timeformat
End Function