drb/app/Exports/TableHeadExport.php

<?php

namespace App\Exports;


use Illuminate\Support\Collection;
use Maatwebsite\Excel\Concerns\FromCollection;
use Maatwebsite\Excel\Concerns\WithCustomValueBinder;
use Maatwebsite\Excel\Concerns\WithHeadings;
use Maatwebsite\Excel\Concerns\WithStrictNullComparison;    // 导出 0 原样显示，不为 null
use PhpOffice\PhpSpreadsheet\Cell\DefaultValueBinder;


class TableHeadExport extends DefaultValueBinder implements WithCustomValueBinder , FromCollection, WithStrictNullComparison,withHeadings
{
    /**
     * @return \Illuminate\Support\Collection
     */
    public function __construct($data,$headers)
    {
        $this->data = $data;
        $this->headers = $headers;
    }

    //数组转集合
    public function collection()
    {
        return new Collection($this->createData());
    }
    //业务代码
    public function createData()
    {
        $data = $this->export();
        return $data;
    }

    // 自定义表头，需实现withHeadings接口
    public function headings(): array
    {
        return $this->headers;
    }

    private function export(){
        $list = [];
//        dump($this->data);die;
        foreach ($this->data as $v){
            $list[] = $v;
        }
        return $list;
    }
}