baoshi-was/app/Exports/DefaultExport.php

<?php

namespace App\Exports;

use Maatwebsite\Excel\Concerns\FromCollection;

class DefaultExport implements FromCollection
{
    private $head;
    private $body;

    public function __construct($head, $body)
    {
        $this->head = $head;
        $this->body = $body;
    }

    /**
     * @return \Illuminate\Support\Collection
     */
    public function collection()
    {
        $head = $this->head;
        $body = $this->body;

        // 表头设置
        foreach ($head[0] as $key=>$value) {
            $head_arr[] = $key;
        }
        // 表数据
        foreach ($body as $key => &$value) {
            $js = [];
            for ($i = 0; $i < count($head_arr); $i++) {
                $js = array_merge($js,[ $head_arr[$i] => $value[ $head_arr[$i] ] ]);

            }
            array_push($head, $js);
            unset($val);
        }
        return collect($head);
    }
}