Solution:
Search and find on the computer
C: \ Program Files \ Microsoft Visual Studio 10.0 \ Vc \ bin
C: \ windows \ winsxs \ x86_netfx-cvtres_for_vc_and_vb_b03f5f7f11d50a3a_6.1.7600.16385_none_ba476986f05abc65 (the last part of the path may be inconsistent, there will be two or three folders starting with "C: \ WINDOWS \ winsxs \ x86_netfx-cvtres_for_vc_and_vb, open the latest one)
C: \ windows \ Microsoft. NET \ framework \ v4.0.30319
All three objects contain the cvtres.exe file. Try to replace the file in the second path with the file in the first path. The problem is solved.
(This question is that the version of cvtres.exe, which is automatically updated in windows, is too low. If Windows is updated again, this problem may occur. Repeat the above steps .)
Open a project of earlier version with Visual Studio later, and an error occurs during conversion: Fatal error lnk1123: failed during conversion to coff: The file is invalid or corrupt