轉置 行與欄二種 (13958)

E2=IF(ROW(A1)>18,"",OFFSET(A$1,INT((ROW(A1)-1)/6)+1+(MOD(ROW(A1)-1,6)>2)*6,MOD(ROW(A1)-1,3)))

G2=IF(ROW(A1)>18,"",OFFSET(A$1,MOD(ROW(A1)-1,3)+1+(ROW(A1)>9)*6,MOD(INT((ROW(A1)-1)/3),3)))