若以 A 欄來當作群組作轉置 則 A 欄的"1"、"2"、"3"各分別為一群組
標題就以"1"、"2"、"3"當作標題
若以 B 欄來當作群組作轉置 則 B 欄的"4"、"5"、"6"再搭配 A 欄的"1"、"2"、"3"作為一群組
標題就以"A-B"來當作標題 因此標題就是"1-4"、"1-5"、"1-6"、"2-4"、2-5"、"2-6"、"3-4"、"3-5"、"3-6"
Option Explicit
Sub TEST()
Dim Brr, Crr(1 To 1000, 1 To 1), A, Y, strNo1, R&, C%, i&, T1$, T2$, T3$, TT$
Dim xR As Range, Sh1 As Worksheet, Sh2 As Worksheet
strNo1 = InputBox("輸入欄位A或B", , "A")
If StrPtr(strNo1) = 0 Or InStr("/A/B/", "/" & strNo1 & "/") = 0 Then Exit Sub
Set Y = CreateObject("Scripting.Dictionary")
Set Sh1 = Sheets("原始資料"): Set xR = Sh1.[A1].CurrentRegion: Brr = xR
Set Sh2 = Sheets("轉置後"): Sh2.UsedRange.Clear
For i = 2 To UBound(Brr)
T1 = Brr(i, 1): T2 = Brr(i, 2): T3 = Brr(i, 3)
TT = Switch(strNo1 = "A", T1, strNo1 = "B", T1 & "-" & T2)
A = Y(TT)
If Not IsArray(A) Then A = Crr: C = C + 1: Y(TT & "|c") = C
R = Y(TT & "|r"): R = R + 1: Y(TT & "|r") = R
A(R, 1) = T3
Y(TT) = A
Next
For Each A In Y.keys
If IsArray(Y(A)) Then
Sh2.Cells(1, Y(A & "|c")) = "'" & A
Sh2.Cells(2, Y(A & "|c")).Resize(Y(A & "|r"), 1) = Y(A)
End If
Next
Set Y = Nothing: Set xR = Nothing: Erase Brr, Crr
Set Sh1 = Nothing: Set Sh2 = Nothing
End Sub