一、效果圖

二、建立步驟：

思路：其實就是將MainActivity中寫好表頭佈局，同時和RecyclerView的Item佈局保持一致，這裡面列之間使用View進行分割，邊框使用layer-list和shape實現。

1：MainActivity程式碼：

public class MainActivity extends AppCompatActivity {
    private RecyclerView rv_sheet;
    private List<entity> list;
    private SheetAdapter sheetAdapter;


    @Override
 

    protected void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.activity_main);

        //資料，一般從後臺通過網路請求到
        list = new ArrayList<entity>();
        for (int i = 0; i < 30; i++) {
            list.add(new entity("Wade", "James"
 
, "Kobe"));
        }


        rv_sheet = (RecyclerView) findViewById(R.id.rv_sheet);
        //設定線性佈局 Creates a vertical LinearLayoutManager
        rv_sheet.setLayoutManager(new LinearLayoutManager(this));
        //設定recyclerView每個item間的分割線
        rv_sheet.addItemDecoration(new DividerItemDecoration(this
 
,
                DividerItemDecoration.VERTICAL_LIST));
        //建立recyclerView的例項，並將資料傳輸到介面卡
        sheetAdapter = new SheetAdapter(list);

        rv_sheet.setAdapter(sheetAdapter);

    }
}

2、MainActivity佈局檔案

<?xml version="1.0" encoding="utf-8"?>
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:layout_marginLeft="16dp"
    android:layout_marginRight="16dp"
    android:orientation="vertical"
    tools:context=".MainActivity"
    >

    <LinearLayout
        android:layout_width="match_parent"
        android:layout_height="wrap_content"
        android:background="@drawable/border"
        android:orientation="horizontal">
        <TextView
            android:layout_width="0dp"
            android:layout_height="wrap_content"
            android:layout_weight="2"
            android:gravity="center"
            android:paddingBottom="10dp"
            android:paddingTop="10dp"
            android:singleLine="true"
            android:text="表頭1"
            android:textColor="#000000"
            android:textSize="15sp" />

        <View
            android:layout_width="1.5dp"
            android:layout_height="match_parent"
            android:background="#000000" />

        <TextView
            android:layout_width="0dp"
            android:layout_height="wrap_content"
            android:layout_weight="1"
            android:gravity="center"
            android:paddingBottom="10dp"
            android:paddingTop="10dp"
            android:singleLine="true"
            android:text="表頭2"
            android:textColor="#000000"
            android:textSize="15sp" />

        <View
            android:layout_width="1.5dp"
            android:layout_height="match_parent"
            android:background="#000000" />

        <TextView
            android:layout_width="0dp"
            android:layout_height="wrap_content"
            android:layout_weight="1"
            android:gravity="center"
            android:paddingBottom="10dp"
            android:paddingTop="10dip"
            android:singleLine="true"
            android:text="表頭3"
            android:textColor="#000000"
            android:textSize="15sp" />
    </LinearLayout>
    <android.support.v7.widget.RecyclerView
        android:id="@+id/rv_sheet"
        android:name="com.example.wjm19.sheetdemo"
        android:layout_width="match_parent"
        android:layout_height="match_parent">
    </android.support.v7.widget.RecyclerView>
</LinearLayout>

3、RecyclerView介面卡程式碼

/**
 * Created by wjm on 2016/12/6.
 */
public class SheetAdapter extends RecyclerView.Adapter {
    private  List<entity> list;

    public SheetAdapter(List<entity> list) {
        this.list = list;
    }

    @Override
    public RecyclerView.ViewHolder onCreateViewHolder(ViewGroup parent, int viewType) {
        View view = LayoutInflater.from(parent.getContext())
                .inflate(R.layout.sheet_item_layout, parent, false);
        return new sheetViewHolder(view);
    }

    @Override
    public void onBindViewHolder(RecyclerView.ViewHolder holder, int position) {
        sheetViewHolder vh = (sheetViewHolder) holder;

        vh.getTv_sheetRow1().setText(list.get(position).getSheetRow1());
        vh.getTv_sheetRow2().setText(list.get(position).getSheetRow2());
        vh.getTv_sheetRow3().setText(list.get(position).getSheetRow3());

    }

    @Override
    public int getItemCount() {
        return list.size();
    }

    public class sheetViewHolder extends RecyclerView.ViewHolder{
        public final View mView;
        public final TextView tv_sheetRow1;
        public final TextView tv_sheetRow2;
        public final TextView tv_sheetRow3;

        public sheetViewHolder(View itemView) {
            super(itemView);
            mView = itemView;
            tv_sheetRow1 = (TextView) itemView.findViewById(R.id.tv_sheetRow1);
            tv_sheetRow2 = (TextView) itemView.findViewById(R.id.tv_sheetRow2);
            tv_sheetRow3 = (TextView) itemView.findViewById(R.id.tv_sheetRow3);
        }

        public TextView getTv_sheetRow1() {
            return tv_sheetRow1;
        }

        public TextView getTv_sheetRow2() {
            return tv_sheetRow2;
        }

        public TextView getTv_sheetRow3() {
            return tv_sheetRow3;
        }
    }
}

4、RecyclerView 中的Item佈局檔案

<?xml version="1.0" encoding="utf-8"?>
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
    android:layout_width="match_parent"
    android:layout_height="wrap_content"
    android:background="@drawable/border">
    <TextView
        android:id="@+id/tv_sheetRow1"
        android:layout_width="0dp"
        android:layout_height="wrap_content"
        android:layout_weight="2"
        android:gravity="center"
        android:paddingBottom="10dp"
        android:paddingTop="10dp"
        android:text="第一列"
        android:textColor="#000000"
        android:textSize="15sp" />

    <View
        android:layout_width="1.5dp"
        android:layout_height="match_parent"
        android:background="#000000" />

    <TextView
        android:id="@+id/tv_sheetRow2"
        android:layout_width="0dp"
        android:layout_height="wrap_content"
        android:layout_weight="1"
        android:gravity="center"
        android:paddingBottom="10dp"
        android:paddingTop="10dp"
        android:text="第二列"
        android:textColor="#000000"
        android:textSize="15sp" />

    <View
        android:layout_width="1.5dp"
        android:layout_height="match_parent"
        android:background="#000000" />

    <TextView
        android:id="@+id/tv_sheetRow3"
        android:layout_width="0dp"
        android:layout_height="wrap_content"
        android:layout_weight="1"
        android:gravity="center"
        android:paddingBottom="10dp"
        android:paddingTop="10dip"
        android:text="第三列"
        android:textColor="#000000"
        android:textSize="15sp" />
</LinearLayout>

5、實體類

/**
 * 實體類
 * Created by wjm on 2016/12/7.
 */
public class entity {
    //第一列表頭
    private String sheetRow1;
    //第二列表頭
    private String sheetRow2;
    //第三列表頭
    private String sheetRow3;

    public entity(String sheetRow1, String sheetRow2, String sheetRow3) {
        this.sheetRow1 = sheetRow1;
        this.sheetRow2 = sheetRow2;
        this.sheetRow3 = sheetRow3;
    }

    public String getSheetRow1() {
        return sheetRow1;
    }

    public void setSheetRow1(String sheetRow1) {
        this.sheetRow1 = sheetRow1;
    }

    public String getSheetRow2() {
        return sheetRow2;
    }

    public void setSheetRow2(String sheetRow2) {
        this.sheetRow2 = sheetRow2;
    }

    public String getSheetRow3() {
        return sheetRow3;
    }

    public void setSheetRow3(String sheetRow3) {
        this.sheetRow3 = sheetRow3;
    }
}

程式碼都非常簡單，對recyclerView稍微熟一點的應該很容易看懂。
原始碼地址：sheetDemo