求助求大神帮助

=OFFSET($G$1,INT(ROW(A5)/5)-1,(COLUMN(A1)-1)*(MOD(ROW(A5),5)+1))&"" 公式右拉下拉，坐标自己调整。

Option Explicit
Sub abc()
　Dim a, i, j, t, m, d(1)
　a = [a1].CurrentRegion.Value
　ReDim b(1 To UBound(a) * UBound(a, 2), 1 To 2)
　For i = 0 To UBound(d)
　　Set d(i) = CreateObject("scripting.dictionary")
　Next
　For i = 1 To UBound(a)
　　For j = 2 To UBound(a, 2)
　　　If Len(a(i, j)) Then d(0)(a(i, 1)) = d(0)(a(i, 1)) & "," & a(i, j)
　　Next
　Next
　For Each i In d(0).keys
　　t = Split(d(0)(i), ",")
　　For j = 1 To UBound(t)
　　　d(1)(t(j)) = 1
　　Next
　　For Each j In d(1).keys
　　　m = m + 1
　　　b(m, 1) = i: b(m, 2) = j
　　Next
　　d(1).RemoveAll
　Next
　[a1].Offset(, UBound(a, 2) + 1).Resize(m, 2) = b
End Sub

power query 逆透视列。

=REDUCE({"姓名","手机号码"},A1:A8,LAMBDA(x,y,VSTACK(x,IFNA(HSTACK(y,TOCOL(OFFSET(y,,1,,5),3)),y))))