間隔插入標頭 與轉回二種 (13773)

G1:J18=IF(ROW(A1)>COUNTA($B:$B)*2-2,"",IF(MOD(ROW(A1),2),B$1,OFFSET(B$1,ROW(A1)/2,)))

M1:P10=IF(ROW(A2)=1,G2,OFFSET(G$1,ROW(A2)*2-3,))