求教各位大侠，怎样实现下边的转置？

A	B	C	D
1	1	50	60
2	1	51	61
1	2	52	62
2	2	53	63
1	3	54	64
2	3	55	65
1	4	56	66
2	4	57	67
1	5	58	68
2	5	59	69

B	A1	A2	C1	C2	D1	D2
1	1	2	50	51	60	61
2	1	2	52	53	62	63
3	1	2	54	55	64	65
4	1	2	56	57	66	67
5	1	2	58	59	68	69

[img]file:///C:\Users\Administrator\AppData\Roaming\Tencent\Users\562182975\QQ\WinTemp\RichOle\T[]X]I$G_}PS]G6]E{SE{$V.png[/img]