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问题1 建议vba处理,需要代码的话传个具体文件到百度网盘然后贴出共享链接.
问题2 正常打卡的可以用公式或vba判断,异常情况(当日打卡次数不是偶数次的)需要手工处理.

按住alt依次按f11,i,m
粘贴下面代码后按f5 即可得到转换后的格式.
Sub 转换格式()
Sheets.Add Sheets(1)
n = 2
With Sheets("考勤卡式报表")
For r = 5 To .Range("a65536").End(xlUp).Row Step 6
yg = Split(.Cells(r, 2).Value, " ")
Cells(n, 1).Resize(31) = yg(1)
Cells(n, 2).Resize(31) = yg(4)
Cells(n, 3).Resize(31) = yg(9)
d = 0
For h = 2 To 4 Step 2
For l = 2 To 17
k = Split(.Cells(r + h, l).Value, " ")
Cells(n + d, 4) = d + 1
For i = 0 To UBound(k)
Cells(n + d, i + 5) = k(i)
Next
d = d + 1
Next
Next
n = n + 31
Next
End With
End Sub

A2=MID(INDIRECT("考勤卡式报表!B"&((ROW()-1)*6-1)),5,2)

B2==MID(INDIRECT("考勤卡式报表!B"&((ROW()-1)*6-1)),FIND("姓名",INDIRECT("考勤卡式报表!B"&((ROW()-1)*6-1)))+3,FIND("部门",INDIRECT("考勤卡式报表!B"&((ROW()-1)*6-1)))-FIND("姓名",INDIRECT("考勤卡式报表!B"&((ROW()-1)*6-1))))

我还以为每个员工所有打卡情况用一行表示呢，看来不像是这个意思，是每个员工做一个表？还是每个员工对应31行？