VBA--分列转置（先分列，再行转列)

Sub 行转列()
  Dim arr, BRR
   Worksheets("结果").Cells.Clear
    arr = Worksheets("TEST").[a1].CurrentRegion
    N = 2
         For i = 2 To UBound(arr)
              BRR = Split(arr(i, 3), ",")  '''''分列，若只有1个字段则为0    
                      For j = 0 To UBound(BRR)  '''分列字段数，为0时只循环一次
                          Worksheets("结果").Cells(N, 1) = arr(i, 1)
                         Worksheets("结果").Cells(N, 2) = arr(i, 2)
                         Worksheets("结果").Cells(N, 3) = BRR(j) ‘’‘’‘’0第1个字段，1即第2个字段。。。。
                         N = N + 1
                     Next 
            Next
    Worksheets("结果").Range("A1:C1") = Array("手机型号", "品牌", "aa")
    Worksheets("结果").Activate
     MsgBox ("Done！")
End Sub

源数据：

运行结果：