[vba] "And" and "Or" troubles within an IF statement

This is not an answer, but too long for a comment.

In reply to JP's answers / comments, I have run the following test to compare the performance of the 2 methods. The Profiler object is a custom class - but in summary, it uses a kernel32 function which is fairly accurate (Private Declare Sub GetLocalTime Lib "kernel32" (lpSystemTime As SYSTEMTIME)).

Sub test()

  Dim origNum As String
  Dim creditOrDebit As String
  Dim b As Boolean
  Dim p As Profiler
  Dim i As Long

  Set p = New_Profiler

  origNum = "30062600006"
  creditOrDebit = "D"

  p.startTimer ("nested_ifs")

  For i = 1 To 1000000

    If creditOrDebit = "D" Then
      If origNum = "006260006" Then
        b = True
      ElseIf origNum = "30062600006" Then
        b = True
      End If
    End If

  Next i

  p.stopTimer ("nested_ifs")
  p.startTimer ("or_and")

  For i = 1 To 1000000

    If (origNum = "006260006" Or origNum = "30062600006") And creditOrDebit = "D" Then
      b = True
    End If

  Next i

  p.stopTimer ("or_and")

  p.printReport

End Sub

The results of 5 runs (in ms for 1m loops):

20-Jun-2012 19:28:25
nested_ifs (x1): 156 - Last Run: 156 - Average Run: 156
or_and (x1): 125 - Last Run: 125 - Average Run: 125

20-Jun-2012 19:28:26
nested_ifs (x1): 156 - Last Run: 156 - Average Run: 156
or_and (x1): 125 - Last Run: 125 - Average Run: 125

20-Jun-2012 19:28:27
nested_ifs (x1): 140 - Last Run: 140 - Average Run: 140
or_and (x1): 125 - Last Run: 125 - Average Run: 125

20-Jun-2012 19:28:28
nested_ifs (x1): 140 - Last Run: 140 - Average Run: 140
or_and (x1): 141 - Last Run: 141 - Average Run: 141

20-Jun-2012 19:28:29
nested_ifs (x1): 156 - Last Run: 156 - Average Run: 156
or_and (x1): 125 - Last Run: 125 - Average Run: 125

Note

If creditOrDebit is not "D", JP's code runs faster (around 60ms vs. 125ms for the or/and code).