Sub test()
Dim arr() As String '定义一个动态数组
Sheets("sheet2").Activate
xrow = Range("e65536").End(xlUp).Row
For i = 2 To Range("a65536").End(xlUp).Row
arr = Split(Cells(i, 2), ",") '单元格内的字符串以","分割
If UBound(arr) <= 11 And Cells(i, 2) <> "" Then
For a1 = 0 To 11
xrow = xrow + 1
Cells(xrow, 5) = Cells(i, 1)
Cells(xrow, 6) = "*"
Cells(xrow, 7) = a1 + 1
Next a1
For a2 = LBound(arr) To UBound(arr) '数组上下标循环
xrow = xrow + 1
Cells(xrow, 5) = Cells(i, 1)
Cells(xrow, 6) = arr(a2)
Cells(xrow, 7) = a2 + 13
Next a2
Else
For a3 = LBound(arr) To UBound(arr)
xrow = xrow + 1
Cells(xrow, 5) = Cells(i, 1)
Cells(xrow, 6) = arr(a3)
Cells(xrow, 7) = a3 + 1
Next a3
End If
Next i
For m = 2 To Range("c65536").End(xlUp).Row
arr = Split(Cells(m, 4), ",")
For n = LBound(arr) To UBound(arr)
xrow = xrow + 1
Cells(xrow, 5) = Cells(m, 3)
Cells(xrow, 6) = arr(n)
Cells(xrow, 7) = n + 1
Next n
Next m
End Sub