关于vb:求大佬帮忙解释下这段代码第一次接触这个不太懂

Private Sub Group180_Click()
Set Excelfile = New Excel.Application

Excelfile.Visible = True
On Error Resume Next

  '关上的报表文件名

Excelfile.Workbooks.Open System.FixPath(App_Path) + "\Report\供水日报表.xlt"
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