Option Explicit
Sub abc()
Dim a, i, m, n, p
a = Range("a1:a" & Cells(Rows.Count, "a").End(xlUp).Row + 1).Value
ReDim b(1 To UBound(a), 10) As String '最大支持10个选项,爆掉再加点
For i = 2 To UBound(a) - 1
n = n + 1: b(m + 1, n) = a(i, 1)
If Len(a(i + 1, 1)) > 0 And IsNumeric(Left(a(i + 1, 1), 1)) Or i = UBound(a) - 1 Then
m = m + 1: b(m, 0) = a(p + 1, 1)
p = i: i = i + 1: n = 0
End If
Next
[c1].Resize(m, UBound(b, 2) + 1) = b
End Sub