1、聲母陣列按長度降序排列，即：

{"tcjh","tsrh","tcj","ncj","tsh","tsr","kkh","ng","ph","th","ts","nr","sr","zr","cj","p","m","f","t","n","l","s","x","0"}

注：貌似只有24個

2、C2公式：

=INDEX({"tcjh","tsrh","tcj","ncj","tsh","tsr","kkh","ng","ph","th","ts","nr","sr","zr","cj","p","m","f","t","n","l","s","x","0"},MATCH(1,FIND({"tcjh","tsrh","tcj","ncj","tsh","tsr","kkh","ng","ph","th","ts","nr","sr","zr","cj","p","m","f","t","n","l","s","x","0"},B2,1),0))

D2公式：=MID(B2,LEN(C2)+1,LEN(B2)-LEN(C2)-1)

E2公式：=RIGHT(B2,1)