分四等份 (11769)

D2=IF(ROW(A1)>COUNT(A:A)*4,"",OFFSET(A$1,ROW(A4)/4,)+MOD(ROW(A4),4)/96)

E2=IF(D2="","",OFFSET(B$1,ROW(A4)/4,)/4)

D2=IF(ROW(A1)>COUNT(A:A)*4,"",TIME(OFFSET(A$1,ROW(A4)/4,)*24,MOD(ROW(A4),4)*15,))