尝试这样：

   Sub showcomments()
   Comments = 1
   For Each MyComments In ActiveSheet.Comments
       If MyComments.Visible = True Then
           Comments = 0
       End If
   Next
   If Comments = 1 Then
       Application.DisplayCommentIndicator = xlCommentAndIndicator
   Else
       Application.DisplayCommentIndicator = xlCommentIndicatorOnly
   End If
End Sub