用VFP，就简单了，就不是你标题说的 VLOOKUP 问题了
有很多方法，你可以完全把2个EXCEL表转为DBF，这时候，你想怎么处理都可以。

Sub 新旧比较() 'bajifeng
ofn = Array("表1.xlsx", "表2.xlsx")
Application.DisplayAlerts = False
Workbooks.Open ThisWorkbook.Path & "" & ofn(0)
arr = ActiveWorkbook.ActiveSheet.UsedRange
ActiveWorkbook.Close
Workbooks.Open ThisWorkbook.Path & "" & ofn(1)
brr = ActiveWorkbook.ActiveSheet.UsedRange
crr = ActiveWorkbook.ActiveSheet.UsedRange
ActiveWorkbook.Close
[a1].Resize(UBound(brr), 7) = crr
For i = 2 To UBound(brr)
    For j = 1 To 7
        If arr(i, j) <> "" And brr(i, j) <> "" And arr(i, j) <> brr(i, j) Then Cells(i, j).Font.ColorIndex = 3
        If arr(i, j) = "" And brr(i, j) <> "" Then Cells(i, j).Font.ColorIndex = 4
        If arr(i, j) <> "" And brr(i, j) = "" Then
        Cells(i, j).Value = arr(i, j)
        Cells(i, j).Font.ColorIndex = 15
        End If
    Next
Next
Application.DisplayAlerts = True
End Sub

找个段代码，不太会处理

EXCEL总有二个缺点：
第一是公式复杂，难于掌握
第二是表达公式的文字太小，时间一长眼睛吃力。