P話不說上虛擬碼(實際程式碼由於某些原因，不便展示//其實我懶得改)

VB.Net,簡單的來講，這就是個
c=a;//譚浩強Code Style

a=b;

b=c;//SpeedWagon Withdrawl Cooly(JOJO梗)

Fuck_SandSculpture(Src_Sheet,Dest_Sheet)//大體就是這樣了，程式碼看得懂看不懂無所謂，主要是思路
{
Dim tempRow As IRow
Dim style as ICellStyle
For i = 需要開始拷貝的行 To Src_Sheet.LastRowNum  ''表尾'Src_SheetMergerCount->Src_Sheet.LastRowNum
                    If Src_Sheet.GetRow(i) Is Nothing Then : tempRow = Src_Sheet.CreateRow(i)
                    Else : tempRow = Src_Sheet.GetRow(i) : End If
                    Dest_Sheet.CreateRow(Dest_Sheet.LastRowNum + 1).Height = tempRow.Height
                    For j = 0 To Src_SheetMergerCount
                        If Not tempRow.GetCell(j) Is Nothing Then
                            style = tempRow.GetCell(j).CellStyle
                            style = Style_OutLine(style)
                            CopyCell(Dest_Sheet, Src_Sheet, tempRow, style, Dest_Sheet.LastRowNum, j)
'以下為CopyCell()內容
        'If Dest_Sheet.GetRow(i).GetCell(j) Is Nothing Then
        '    Select Case temprow.GetCell(j).CellType
        '        Case CellType.STRING
        '            Dest_Sheet.GetRow(i).CreateCell(j).SetCellValue(temprow.GetCell(j).StringCellValue)
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '        Case CellType.NUMERIC
        '            Dest_Sheet.GetRow(i).CreateCell(j).SetCellValue(temprow.GetCell(j).NumericCellValue) '''日期也屬於Numeric，然而17-三月-09會變成3xxxx的數字
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '        Case CellType.FORMULA
        '            Dest_Sheet.GetRow(i).CreateCell(j).SetCellValue("")
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '        Case CellType.BOOLEAN
        '            Dest_Sheet.GetRow(i).CreateCell(j).SetCellValue(temprow.GetCell(j).BooleanCellValue)
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '        Case CellType.BLANK
        '            Dest_Sheet.GetRow(i).CreateCell(j)
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '        Case CellType.Unknown
        '            Dest_Sheet.GetRow(i).CreateCell(j)
        '            Dest_Sheet.GetRow(i).GetCell(j).CellStyle = Style
        '    End Select
        'End If
                        Else : Dest_Sheet.GetRow(Dest_Sheet.LastRowNum).CreateCell(j) : End If
                    Next
                    If i = Bill.BillRow - 1 Then
                        Dest_Sheet.GetRow(Dest_Sheet.LastRowNum).CreateCell(Bill.BillCol).SetCellValue(ListTKCount.Money)
                        Dest_Sheet.GetRow(Dest_Sheet.LastRowNum).GetCell(Bill.BillCol).CellStyle = style
                    End If
                Next

For i = 0 To Src_Sheet.NumMergedRegions - 1 ''合併單元格區域
                    range = Src_Sheet.GetMergedRegion(i)
                    If range.LastRow <= Insert_Pos - 2 Then : Dest_Sheet.AddMergedRegion(range)//這個if判斷是我用來插入表尾的，請忽視它
                    ElseIf range.FirstRow > Insert_Pos - 2 Then
                        Dest_Sheet.AddMergedRegion(New CellRangeAddress(range.FirstRow + distance, range.LastRow + distance, range.FirstColumn, range.LastColumn))'''這裡的Distance呢，全看個人喜好，有些人喜歡0，有些人喜歡1，2，3，4……
                    End If
                Next
}
 

總體來講就是

1.Src_Sheet.Row(i)->temprow->Dest_Sheet.CreatRow(Dest_Sheet.LastRowNum+1)

2.設定Style

3.複製合併單元格區域