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 = "<table border='1' border-collapse='collapse' cellspacing=0 cellpadding=0>";
$htmlinfo .= "<tr>";
foreach($cellName as $v){
$htmlinfo .= "<td>".$v."</td>";
}
$htmlinfo .= "</tr>";
foreach ($data as $k => $v) {
foreach ($v['sku'] as $k1 => $v1) {
$htmlinfo .= "<tr>";
if ($k1 == 0) {
$htmlinfo .= "<td rowspan='" . count($v["sku"]) . "'>" . date('Y/m/d', strtotime($v['o_addtime'])) . "</td>
<td rowspan='" . count($v["sku"]) . "'>" . date('H:i:s', strtotime($v['o_addtime'])) . "</td>
<td rowspan='" . count($v['sku']) . "'>" . $v['d_prov'] . $v['d_city'] . "</td>
<td rowspan='" . count($v['sku']) . "'>" . $v['g_name'] . "</td>
<td rowspan='" . count($v['sku']) . "'>" . $v['epid'] . "</td>
<td rowspan='" . count($v['sku']) . "'>" . $v['did'] . "</td>
<td rowspan='" . count($v['sku']) . "'>" . $v['deviceid'] . "</td>";
}
$htmlinfo .= "<td>" . $v1['cm_gid'] . "</td>
<td>" . $v1['sku_title'] . "</td>
<td>" . $v1['skuid'] . "</td>
<td>" . $v1['sku_num'] . "</td>
<td>" . sprintf("%.2f", ($v1['sku_activity_price'] * $v1['sku_num'])) . "</td>";
if ($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";
}
$htmlinfo .= "<td rowspan='" . count($v['sku']) . "'>" . $o_fromtype . "</td>";
}
$htmlinfo .= "</tr>";
}
}
$htmlinfo .= "</table>";
unset($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;
}