具体业务层面 可能会有所不同。以下两种方式涉及的合并单元格地方有所不同，不过基本思路是一致的。

第一种是非插件版本。可能更容易理解点，基本思路就是 组装table 然后 读取 输出到excel上。缺点是要设置样式不太好设置。

第二种是利用插件  PHPExcel   有点是可以对输出格式做各种设置。缺点是初次接触这个插件的同学，并且对表格合并不熟悉的同学，可能要花点时间理解

另外注意excel对数字过长会处理成你不想要的数据，记得对该数据格式化成字符串 貌似就可以解决。以前遇到过

 

/**     *     * execl数据导出     */    function exportOrderExcel($title, $cellName, $data) {        $htmlinfo = "
     
      ";        $htmlinfo .= "
        ";        foreach($cellName as $v){            $htmlinfo .= "
";        }        $htmlinfo .= "
";        foreach ($data as $k => $v) {            foreach ($v['sku'] as $k1 => $v1) {                $htmlinfo .= "
        ";                if ($k1 == 0) {                    $htmlinfo .= "
";                }                $htmlinfo .= "
";                if ($k1 == 0) {                    switch ($v['o_fromtype']) {                        case 1:                            $o_fromtype = "微信小程序";                            break;                        case 2:                            $o_fromtype = "支付宝小程序";                            break;                        case 3:                            $o_fromtype = "APP";                            break;                        default :                            $o_fromtype = "其他1";                    }                    $htmlinfo .= "
";                }                $htmlinfo .= "
";            }        }        $htmlinfo .= "
      
       
        
".$v."
       
       
        
" . date('Y/m/d', strtotime($v['o_addtime'])) . "
                            
" . date('H:i:s', strtotime($v['o_addtime'])) . "
                            
" . $v['d_prov'] . $v['d_city'] . "
                             
" . $v['g_name'] . "
                            
" . $v['epid'] . "
                            
" . $v['did'] . "
                            
" . $v['deviceid'] . "
        
" . $v1['cm_gid'] . "
                        
" . $v1['sku_title'] . "
                        
" . $v1['skuid'] . "
                        
" . $v1['sku_num'] . "
                        
" . sprintf("%.2f", ($v1['sku_activity_price'] * $v1['sku_num'])) . "
        
" . $o_fromtype . "
       
      
     
";        unset($orders);        $filetime = date("YmdHis");        $path = $_SERVER['DOCUMENT_ROOT'] . "/Uploads/";        $fp = @fopen($path . ".html", "wb");        @fwrite($fp, $htmlinfo);        unset($htmlinfo);        @fclose($fp);        rename($path . ".html", $path . ".xls");        $file = fopen($path . ".xls", "r");        header("Content-Type: application/octet-stream");        header("Accept-Ranges: bytes");        header("Accept-Length: " . filesize($path . ".xls"));        header("Content-Disposition: attachment; filename=销售明细_" . $filetime . ".xls");        echo fread($file, filesize($path . ".xls"));        fclose($file);        @unlink($path . ".xls");        exit;    }        /**     *     * execl数据导出     */    function exportOrderExcel2($title, $cellName, $data) {        //引入核心文件        vendor("PHPExcel.PHPExcel");        $objPHPExcel = new \PHPExcel();        //定义配置        $topNumber = 2;//表头有几行占用        $xlsTitle = iconv('utf-8', 'gb2312', $title);//文件名称        $fileName = $title.date('_YmdHis');//文件名称        $cellKey = array(                'A','B','C','D','E','F','G','H','I','J','K','L','M',                'N','O','P','Q','R','S','T','U','V','W','X','Y','Z',                'AA','AB','AC','AD','AE','AF','AG','AH','AI','AJ','AK','AL','AM',                'AN','AO','AP','AQ','AR','AS','AT','AU','AV','AW','AX','AY','AZ'        );                $objPHPExcel->getActiveSheet()->getDefaultColumnDimension()->setWidth(20);//所有单元格（列）默认宽度                //垂直居中        $objPHPExcel->getDefaultStyle()->getAlignment()->setHorizontal(PHPExcel_Style_Alignment::HORIZONTAL_CENTER);        $objPHPExcel->getDefaultStyle()->getAlignment()->setVertical(PHPExcel_Style_Alignment::VERTICAL_CENTER);         //处理表头标题        $objPHPExcel->getActiveSheet()->mergeCells('A1:'.$cellKey[count($cellName)-1].'1');//合并单元格（如果要拆分单元格是需要先合并再拆分的，否则程序会报错）        $objPHPExcel->setActiveSheetIndex(0)->setCellValue('A1',$title);        $objPHPExcel->getActiveSheet()->getStyle('A1')->getFont()->setBold(true);        $objPHPExcel->getActiveSheet()->getStyle('A1')->getFont()->setSize(18);        $objPHPExcel->getActiveSheet()->getStyle('A1')->getAlignment()->setHorizontal(PHPExcel_Style_Alignment::HORIZONTAL_CENTER);        $objPHPExcel->getActiveSheet()->getStyle('A1')->getAlignment()->setVertical(PHPExcel_Style_Alignment::VERTICAL_CENTER);                //处理表头        foreach ($cellName as $k=>$v)        {            $objPHPExcel->setActiveSheetIndex(0)->setCellValue($cellKey[$k].$topNumber, $v);//设置表头数据//            $objPHPExcel->getActiveSheet()->freezePane($cellKey[$k].($topNumber+1));//冻结窗口//            $objPHPExcel->getActiveSheet()->getStyle($cellKey[$k].$topNumber)->getFont()->setBold(true);//设置是否加粗//            $objPHPExcel->getActiveSheet()->getStyle($cellKey[$k].$topNumber)->getAlignment()->setVertical(PHPExcel_Style_Alignment::VERTICAL_CENTER);//垂直居中//            if($v[3] > 0)//大于0表示需要设置宽度//            {//                $objPHPExcel->getActiveSheet()->getColumnDimension($cellKey[$k])->setWidth($v[3]);//设置列宽度//            }        }                //处理数据        $start = $topNumber+1;        $j = $topNumber+1;        foreach ($data as $k=>$v)        {   //            $j = $start;            foreach ($v['sku'] as $k1=>$v1)            {                   if($k1==0){                    //计算初步当前单元格标识，以及 需要合并的单元格标识 A B C D E F G M                     $end = $start+count($v['sku'])-1;                    $objPHPExcel->getActiveSheet()->mergeCells("A".$start.':'."A".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("B".$start.':'."B".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("C".$start.':'."C".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("D".$start.':'."D".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("E".$start.':'."E".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("F".$start.':'."F".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("G".$start.':'."G".$end);                    $objPHPExcel->getActiveSheet()->mergeCells("M".$start.':'."M".$end);                                        $objPHPExcel->getActiveSheet()->setCellValue("A".$start, $v['o_addtime']);                    $objPHPExcel->getActiveSheet()->setCellValue("B".$start, $v['d_prov'] . $v['d_city']);                    $objPHPExcel->getActiveSheet()->setCellValue("C".$start, $v['g_name']);                    $objPHPExcel->getActiveSheet()->setCellValue("D".$start, $v['epid']);                    $objPHPExcel->getActiveSheet()->setCellValue("E".$start, $v['did']);                    $objPHPExcel->getActiveSheet()->setCellValue("F".$start, $v['deviceid']);                    $objPHPExcel->getActiveSheet()->setCellValue("G".$start, $v['o_addtime']);                    $objPHPExcel->getActiveSheet()->setCellValue("M".$start, $v['o_fromtype']);                }                              $objPHPExcel->getActiveSheet()->setCellValue("H".$j, $v1['cm_gid']);                $objPHPExcel->getActiveSheet()->setCellValue("I".$j, $v1['sku_title']);                $objPHPExcel->getActiveSheet()->setCellValue("J".$j, $v1['skuid']);                $objPHPExcel->getActiveSheet()->setCellValue("K".$j, $v1['sku_num']);                $objPHPExcel->getActiveSheet()->setCellValue("L".$j, sprintf("%.2f",($v1['sku_activity_price']*$v1['sku_num'])));                $j++;            }                        $start += count($v['sku']);        }                //导出execl        ob_end_clean();//防止乱码        header('pragma:public');        header('Content-type:application/vnd.ms-excel;charset=utf-8;name="'.$xlsTitle.'.xls"');        header("Content-Disposition:attachment;filename=$fileName.xls");//attachment新窗口打印inline本窗口打印        $objWriter = \PHPExcel_IOFactory::createWriter($objPHPExcel, 'Excel5');        $objWriter->save('php://output');        exit;    }