函数1：

Function MinutesBetweenTimes(startTime As Date, endTime As Date) As Long
    ' 计算两个时间的分钟差
    MinutesBetweenTimes = DateDiff("n", startTime, endTime)
End Function

或者（加了个参数，分别计算秒、分、时、天、年）：

Function MinutesBetweenTimes(startTime As Date, endTime As Date, i As Integer) As Long
    Dim tt As String
    If i = 0 Or i = False Then
    tt = "s"
    ElseIf i = 1 Then
    tt = "n"
    ElseIf i = 2 Then
    tt = "h"
    ElseIf i = 3 Then
    tt = "d"
    Else
    tt = "yyyy"
    End If
        
    MinutesBetweenTimes = DateDiff(tt, startTime, endTime)
End Function

输出：

Sub CalculateMinuteDifference()
    Dim startTime As Date
    Dim endTime As Date
    Dim minutesDifference As Long
 
    ' 示例时间
    startTime = CDate("2023-04-01 08:00:00")
    endTime = CDate("2023-04-01 09:30:00")
 
    ' 调用函数计算时间差
    minutesDifference = MinutesBetweenTimes(startTime, endTime)
 
    ' 输出结果
    Debug.Print "分钟数差异: " & minutesDifference
End Sub

函数2【测试结果不管用】：

Function TimeDifference(time1 As Range, time2 As Range) As Variant
Dim diff As Variant
Dim hours As Integer, minutes As Integer
hours = Hour(time2.Value - time1.Value)
minutes = Minute(time2.Value - time1.Value)
TimeDifference = hours & "小时" & Format(minutes, "00") & "分"
End Function