用VBA解决。
ALT+F11启动VBA编辑器;
插入模块;
复制并粘贴如下代码:
Sub test()
Range("4:4")=""
Range("5:5")=""
For k1 = 1 To Cells(1, Columns.Count).End(xlToLeft).Column
For i1 = 1 To Len(Cells(1, k1))
a1 = Mid(Cells(1, k1), i1, 1)
b1 = Cells(2, k1).Value
rr1 = InStr(b1, a1)
If rr1 = Empty Then Cells(4, k1) = Cells(4, k1) & a1
Next
Next
For k2 = 1 To Cells(1, Columns.Count).End(xlToLeft).Column
For i2 = 1 To Len(Cells(2, k2))
a2 = Mid(Cells(2, k2), i2, 1)
b2 = Cells(1, k2).Value
rr2 = InStr(b2, a2)
If rr2 = Empty Then Cells(5, k2) = Cells(5, k2) & a2
Next
Next
End Sub
运行代码。