▼函数公式 =REDUCE({"货号","颜色","尺码"},B2:B3,LAMBDA(x,y,LET(_L,OFFSET(y,,,,-2),_C,TOCOL(OFFSET(y,,1,,99),3),VSTACK(x,IFNA(HSTACK(_L,_C),_L)))))
▼PQ-M函数 = Table.Combine(List.Combine(Table.ToList(源,each List.Transform(List.RemoveNulls(List.Skip(_,2)),(x)=>#table(3,{List.FirstN(_,2)&{x}})))))