ecxel 输出乱码解决

数据在文本文件，导出到excel出现乱码，utf-8输出，将字符转成gbk ok

<?php
header("Content-type:application/vnd.ms-excel"); 
header("Content-Disposition:filename=number.xls"); 
///header('Content-type:text/html;charset=utf-8');
$arr = file('./xml/number.txt');


foreach ($arr as $item) {
$item = str_replace(array('\r\n','\n','\t', PHP_EOL),'',trim($item));
$tmp = explode('#',$item);
echo iconv('utf-8','gbk',$tmp[0]) . "\t";   // 关键
     echo iconv('utf-8','gbk',$tmp[1]) . "\t\n";

}