Sub TestInsert()
    ActiveSheet.UsedRange.Clear
    PutData Range("A1")
    Range("A1").Insert  ' P}FɈړ
    PutData Range("A11")
    Range("A11").Insert xlShiftToRight  ' P}FEVtgw
    PutData Range("K1")
    Range("K1:K2").Insert  ' c}FEɃVtg
    PutData Range("K11")
    Range("K11:L11").Insert  ' }FɃVtg
End Sub

Sub PutData(base)
    With base
        .Range("A1:C1").Value = Array("P", "Q", "R")
        .Range("A2:C2").Value = Array("S", "T", "U")
        .Range("A3:C3").Value = Array("V", "W", "X")
    End With
End Sub
