轉置 依总数與行或列 (11249)

I2=IF((ROW(A1)>$F$2)+(ROW(A1)+(COLUMN(A1)-1)*$F$2>$F$1),"",OFFSET($A$1,ROW(A1)+(COLUMN(A1)-1)*$F$2-1,)&"")

I13=IF((COLUMN(A1)>$F$14)+(COLUMN(A1)+(ROW(A1)-1)*$F$14>$F$13),"",OFFSET($A$1,COLUMN(A1)+(ROW(A1)-1)*$F$14-1,)&"")