首先需要启用Visual Basic编辑器，右键单击示例工作表，然后左键单击【查看代码】选项。在Visual Basic编辑器中的工程资源管理器窗口中，右键单击后将鼠标指针移动至插入选项，然后插入一个模块，并将以下代码复制粘贴到代码窗口中，最后关闭Visual Basic编辑器回到Excel工作表操作界面。

代码如下：

script.vb

'计算获得与引用单元格相同底纹颜色的单元格的数量
Function GetCountColorBack(col As Range, countbackrange As Range) As Integer
Dim icell As Range
Application.Volatile
For Each icell In countbackrange
If icell.Interior.ColorIndex = col.Interior.ColorIndex Then
GetCountColorBack = GetCountColorBack + 1
End If
Next icell
End Function
 
'计算获得与引用单元格相同底纹颜色的单元格的数值和
Function GetSumColorBack(col As Range, sumbackrange As Range) As Integer
Dim icell As Range
Application.Volatile
For Each icell In sumbackrange
If icell.Interior.ColorIndex = col.Interior.ColorIndex Then
GetSumColorBack = Application.Sum(icell) + GetSumColorBack
End If
Next icell
End Function
 
'计算获得与引用单元格相同文字颜色的单元格的数量
Function GetCountColorFont(col As Range, countfontrange As Range) As Integer
Dim icell As Range
Application.Volatile
For Each icell In countfontrange
If icell.Font.ColorIndex = col.Font.ColorIndex Then
GetCountColorFont = GetCountColorFont + 1
End If
Next icell
End Function
 
'计算获得与引用单元格相同文字颜色的单元格的数值和
Function GetSumColorFont(col As Range, sumfontrange As Range) As Integer
Dim icell As Range
Application.Volatile
For Each icell In sumfontrange
If icell.Font.ColorIndex = col.Font.ColorIndex Then
GetSumColorFont = Application.Sum(icell) + GetSumColorFont
End If
Next icell
End Function

求相同颜色的单元格数量，需要用到GetCountColorFont函数。函数GetCountColorFont的使用方法：=GetCountColorFont(指定颜色的单元格，统计单元格区域)

参考：

1. Excel超实用技能，按单元格颜色求和与计数，千万不要错过 https://kuaibao.qq.com/s/20190814A0SZY000?refer=cp_1026
2. 在 Excel 中创建自定义函数 https://support.microsoft.com/zh-cn/office/%E5%9C%A8-excel-%E4%B8%AD%E5%88%9B%E5%BB%BA%E8%87%AA%E5%AE%9A%E4%B9%89%E5%87%BD%E6%95%B0-2f06c10b-3622-40d6-a1b2-b6748ae8231f
3. 如何分别计数[Excel]不同颜色的单元格？ https://www.zhihu.com/question/54651422