toch - число знаков после зпт
если < 0 -1,-2 ... то округляет до десятков , сотен и тд

Function mround(xx As Variant, toch As Long) As Double
Dim wsp, wsp2 As Long
Dim wsp1 As Double
wsp2 = (10 ^ Abs(toch))
If toch >= 0 Then
wsp1 = xx * wsp2
wsp = Int(xx * wsp2)
If wsp1 - wsp >= 1 / 2 Then
mround = (wsp + 1) / wsp2
Else
mround = (wsp) / wsp2
End If
Else
wsp1 = xx / wsp2
wsp = Int(xx / wsp2)
If wsp1 - wsp >= 1 / 2 Then
mround = (wsp + 1) * wsp2
Else
mround = (wsp) * wsp2
End If
End If
End Function