, : () . .NET, (, , , ), .
VBA - :
Dim vals As Variant
Dim row As Long, col As Long
vals = Range("A1:Z100") ' or whatever
For col = UBound(vals,2) To LBound(vals,2) Step -1
For row = UBound(vals) To LBound(vals) Step -1
DoSomethingInterestingWith vals(row, col)
Next
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