Sheet2的B3输入
=CONCAT(IF((Sheet1!$B$4:$E$20=$A3)*(Sheet1!$B$3:$E$3=B$2),Sheet1!$A$4:$A$20&",",""))
数组公式,输入后先不要回车,按Ctrl+Shift+Enter结束计算,再向右和向下填充。