C5 下拉{=IF(ROW(A1)>LEN(B$4)-LEN(SUBSTITUTE(B$4,",",))+1,"",IF(ROW(A1)=1,"",",")&INDEX(TRIM(MID(SUBSTITUTE(B$4,",",REPT(" ",99)),ROW($1:$19)*99-98,99)),RIGHT(SMALL(CODE(LEFT(TRIM(MID(SUBSTITUTE(B$4,",",REPT(" ",99)),ROW($1:$19)*99-98,99))&"Z"))*10^8+(0&MID(TRIM(MID(SUBSTITUTE(B$4,",",REPT(" ",99)),ROW($1:$19)*99-98,99)),2,9))/1%+ROW($1:$19),ROW(A1)),2))&C5)
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