每三行合并且空格隔开 (9467)

C2=PHONETIC(OFFSET(A$1,ROW(A1)*3-3,,3))

D2=OFFSET(A$1,ROW(A1)*3-3,)&" "&OFFSET(A$1,ROW(A1)*3-2,)&" "&OFFSET(A$1,ROW(A1)*3-1,)