Sub instab()
    Dim flag As Boolean
    Dim rs1 As String
    Dim rs2 As String
    flag = True
    Range("A5:A6").Select
    With Application.FindFormat.Font
        .Subscript = False
        .ColorIndex = 5
    End With
    While flag
        Cells.Find(What:="小计", After:=ActiveCell, LookIn:=xlFormulas, LookAt:= _
            xlPart, SearchOrder:=xlByRows, SearchDirection:=xlNext, MatchCase:=False _
            , MatchByte:=False, SearchFormat:=True).Activate
        ActiveCell.Offset(1, 0).Select
        Selection.EntireRow.Insert
        Selection.EntireRow.Insert
        ActiveCell.Offset(2, 0).Select
        If ActiveCell.Offset(0, 0) = "" Then
           flag = False
        End If
    Wend
End Sub