How do you split cells in excel 2011 for mac

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This - in my opinion - is a huge backward step for Excel. In the new version only the tab key will do this with the enter key now being paired with the return key which cannot perform the old function. you could press number, enter, number, enter, number, enter, etc etc safe in the knowledge that each time you pressed Enter the active cell would simply skip over the locked cells (with formulas etc) and stop at the next cell waiting for the number/data (whatever) to be entered. Each time the enter key was pressed the active cell would move to the next cell SKIPPING the locked cells. This was extremely useful for entering data into a protected spreadsheet.

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In my old version of Excel for Mac, the enter and tab keys had the same function with the return key having a separate function.