效果圖：

主要程式碼：

/**
 * Created by monty on 2017/8/31.
 */

public class PanelListLayout extends FrameLayout {
    private static final String TAG = PanelListLayout.class.getSimpleName();
    @BindView(R.id.tv_title)
    TextView tvTitle;
    @BindView(R.id.lv_lineNumber)
    ListView lvLineNumber;
    @BindView
 
(R.id.ll_tableHeader)
    LinearLayout llTableHeader;
    @BindView(R.id.lv_content)
    ListView lvContent;
    @BindView(R.id.swipeRefreshLayout)
    RefreshLayout swipeRefreshLayout;
    @BindView(R.id.ll_lineNumber)
    LinearLayout llLineNumber;

    private Context mContext;
//    private BaseAdapter mAdapter;
 


    /*說明：這裡只可設定表頭高度和行號寬度是因為表頭的寬度和行號高度由ContentListView中的Item來決定，由呼叫者在ListView的Item佈局中控制*/
    private int tableHeaderHeight = 30; // 表頭高度
    private int lineNumberWidth = 30; // 行號寬度

    private int tableHeaderBackgroundColor = 0xff00bcd4; // 表頭背景顏色
    private int tableHeaderTextColor = 0xffffffff; // 表頭文字顏色
    private
 
 int tableHeaderTextSize = 14; // 表頭文字大小

    private int lineNumberBackgroundColor = 0xff00bcd4; // 行號背景顏色
    private int lineNumberTextColor = 0xffffffff; // 行號文字顏色
    private int lineNumberTextSize = 14; // 行號文字大小

    private List<String> tableHeaderTexts;


    public PanelListLayout(Context context) {
        this(context, null);
    }

    public PanelListLayout(Context context, AttributeSet attrs) {
        this(context, attrs, 0);
    }

    public PanelListLayout(Context context, AttributeSet attrs, int defStyleAttr) {
        super(context, attrs, defStyleAttr);
        mContext = context;
        inflate(getContext(), R.layout.panel_list_layout, this);
        ButterKnife.bind(this);
        initView();

    }

    private void initView() {
        /* 去掉ListView滑動到頭部或底部時的動畫 */
        lvLineNumber.setOverScrollMode(View.OVER_SCROLL_NEVER);
        lvContent.setOverScrollMode(View.OVER_SCROLL_NEVER);

        OnScrollListener onScrollListener = new OnScrollListener();
        lvLineNumber.setOnScrollListener(onScrollListener);
        lvContent.setOnScrollListener(onScrollListener);
        /**
         * 解決SwipeRefreshLayout中多層巢狀ListView下拉事件衝突問題
         */
        swipeRefreshLayout.setOnChildScrollUpCallback(new SwipeRefreshLayout.OnChildScrollUpCallback() {
            @Override
            public boolean canChildScrollUp(SwipeRefreshLayout parent, @Nullable View child) {
                return ViewCompat.canScrollVertically(lvContent, -1);
            }
        });
    }

    public RefreshLayout getSwipeRefreshLayout() {
        return swipeRefreshLayout;
    }

    /**
     * 設定表頭高度(單位：dp)
     *
     * @param height
     */
    public PanelListLayout setTableHeaderHeight(int height) {
        this.tableHeaderHeight = height;
        return this;
    }

    /**
     * 設定行號寬度(單位：dp)
     *
     * @param width
     */
    public PanelListLayout setLineNumberWidth(int width) {
        this.lineNumberWidth = width;
        return this;
    }

    /**
     * 設定表頭背景顏色
     *
     * @param color
     */
    public PanelListLayout setTableHeaderBackgroundColor(int color) {
        this.tableHeaderBackgroundColor = color;
        return this;
    }

    /**
     * 設定行號文字顏色
     *
     * @param color
     * @return
     */
    public PanelListLayout setLineNumberTextColor(int color) {
        this.lineNumberTextColor = color;
        return this;
    }

    /**
     * 設定行號文字顏色(單位：dp)
     *
     * @param textSize
     * @return
     */
    public PanelListLayout setLineNumberTextSize(int textSize) {
        this.lineNumberTextSize = DisplayUtil.dp2px(textSize);
        return this;
    }

    /**
     * 設定行號背景顏色
     *
     * @param color
     * @return
     */
    public PanelListLayout setLineNumberBackgroundColor(int color) {
        this.lineNumberBackgroundColor = color;
        return this;
    }

    /**
     * 設定表頭文字
     *
     * @param text
     * @return
     */
    public PanelListLayout setTableHeaderTexts(String... text) {
        this.tableHeaderTexts = Arrays.asList(text);
        return this;
    }

    /**
     * 設定內容Adapter
     *
     * @param adapter
     */
    public void setAdapter(BaseAdapter adapter) {
        if (adapter == null) {
            throw new IllegalArgumentException("adapter is not allow to be null");
        }

//        this.mAdapter = adapter;
        this.lvContent.setAdapter(adapter);
        /****************************************
         * 監聽Adapter，當ListView中的內容發生改變時重新渲染(主要作用，第一次設定Adapter之後，沒有資料的情況下，
         * 從網路獲取資料之後重新整理Adapter之後需要重新繪製表頭)
         ****************************************/
        adapter.registerDataSetObserver(new DataSetObserver() {
            @Override
            public void onChanged() {
                Log("DataSetObserver ******** onChanged");
                applyView();
            }

            @Override
            public void onInvalidated() {
                Log("DataSetObserver ******** onInvalidated");
                super.onInvalidated();
                applyView();
            }
        });

        applyView();
    }

    /**
     * ************************************核心程式碼**********************************
     * <p>
     * 填充表格
     */
    private void applyView() {
        /*設定行號寬度*/
        ViewGroup.LayoutParams layoutParams = llLineNumber.getLayoutParams();
        layoutParams.width = lineNumberWidth;

        this.lvContent.post(new Runnable() {
            @Override
            public void run() {
                Log("post******************************");
                View childItem = lvContent.getChildAt(lvContent.getFirstVisiblePosition());
                Log("post**********填充行號*************");
                applyLineNumberListView();
                Log("post**********填充表頭*************");
                applyTableHeader(childItem);
            }

            /**
             * 填充表頭
             * @param childItem
             */
            private void applyTableHeader(View childItem) {
                llTableHeader.setBackgroundColor(tableHeaderBackgroundColor);
                llTableHeader.getLayoutParams().height = tableHeaderHeight;
                llTableHeader.setShowDividers(LinearLayout.SHOW_DIVIDER_MIDDLE | LinearLayout.SHOW_DIVIDER_BEGINNING);
                llTableHeader.setDividerDrawable(ContextCompat.getDrawable(getContext(), R.drawable.row_item_divider));
                tvTitle.getLayoutParams().height = llTableHeader.getLayoutParams().height;
                LinearLayout contentItem = (LinearLayout) childItem;
                llTableHeader.removeAllViews();

                for (int i = 0; i < contentItem.getChildCount(); i++) {
                    View v = contentItem.getChildAt(i);
                    TextView textView = new TextView(mContext);
                    //根據ContentListView的Item中列的寬度來動態設定表頭寬度
                    textView.setLayoutParams(new LinearLayout.LayoutParams(v.getWidth(), ViewGroup.LayoutParams.MATCH_PARENT));
                    textView.setText(tableHeaderTexts.get(i));
                    textView.setTextColor(tableHeaderTextColor);
                    textView.setTextSize(tableHeaderTextSize);
                    textView.setGravity(Gravity.CENTER);
                    llTableHeader.addView(textView);
                }
            }

            /**
             * 填充行號
             */
            private void applyLineNumberListView() {
                lvLineNumber.setAdapter(new LineNumberAdapter(lvContent.getCount()));
            }

        });
    }

    private class LineNumberAdapter extends BaseAdapter {
        private int mLineNumberCount;
        private String[] mLineNumbers;

        public LineNumberAdapter(int lineNumberCount) {
            this.mLineNumberCount = lineNumberCount;
            this.mLineNumbers = generateLineNumbers();
        }

        @Override
        public int getCount() {
            return mLineNumbers.length;
        }

        @Nullable
        @Override
        public Object getItem(int position) {
            return mLineNumbers[position];
        }

        @Override
        public long getItemId(int position) {
            return position;
        }

        @NonNull
        @Override
        public View getView(int position, @Nullable View convertView, @NonNull ViewGroup parent) {
            View view;
            if (convertView == null) {
                view = LayoutInflater.from(mContext).inflate(android.R.layout.simple_list_item_1, parent, false);
            } else {
                view = convertView;
            }
            View contentItemView = lvContent.getAdapter().getView(position, null, lvContent);
            if (contentItemView != null) { // 動態測量ContentListView中Item的高度，並將行號的高度與其保持一致
                contentItemView.measure(0, 0);
                view.setLayoutParams(new LinearLayout.LayoutParams(ViewGroup.LayoutParams.MATCH_PARENT, contentItemView.getMeasuredHeight()));
            }
            TextView textView = (TextView) view;
            textView.setBackgroundColor(lineNumberBackgroundColor);
            textView.setText(this.mLineNumbers[position]);
            textView.setTextColor(lineNumberTextColor);
            textView.setTextSize(lineNumberTextSize);
            textView.setPadding(0, 0, 0, 0);
            textView.setGravity(Gravity.CENTER);
            return view;
        }

        private String[] generateLineNumbers() {
            String[] lineNumbers = new String[this.mLineNumberCount];
            for (int i = 0; i < this.mLineNumberCount; i++) {
                lineNumbers[i] = "" + (i + 1);
            }
            return lineNumbers;
        }

    }


    private void Log(String log) {
        Log.d(TAG, log);
    }

    public class OnScrollListener implements AbsListView.OnScrollListener {
        private int scrollState;

        @Override
        public void onScrollStateChanged(AbsListView view, int scrollState) {
            Log("onScrollStateChanged - scrollState -> " + scrollState);
            this.scrollState = scrollState;
        }

        @Override
        public void onScroll(AbsListView view, int firstVisibleItem, int visibleItemCount, int totalItemCount) {
            /*********************************************
             * 解決無限同步LineNumberListView和ContentListView滾動位置的問題，SCROLL_STATE_IDLE是ListView滾動結束時的標記，
             * 此處判斷如果滾動結束了就不再進行同步，避免因為一直處於滾動狀態而導致ListView的getView會一直呼叫的問題。
             *********************************************/
            if (scrollState == SCROLL_STATE_IDLE) {
                return;
            }
            View subView = view.getChildAt(0);
            if (subView != null) {
                int top = subView.getTop();
                if (view == lvContent) {
                    lvLineNumber.setSelectionFromTop(firstVisibleItem, top);
                } else {
                    lvContent.setSelectionFromTop(firstVisibleItem, top);
                }
            }
        }
    }

}