这是一个样式表，它将按照您建议的方式执行某些操作，但请注意，创建表的顺序取决于输入，并且可能会根据缺少的数据而改变。
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:xs="http://www.w3.org/2001/XMLSchema"
xmlns:exsl="http://exslt.org/common"
exclude-result-prefixes="xs exsl"
version="1.0">
<xsl:strip-space elements="*"/>
<xsl:output indent="yes"/>
<xsl:variable name="doc" select="/"/>
<xsl:key name="rows" match="row" use="."/>
<xsl:variable name="rows">
<xsl:for-each select="//row[generate-id() = generate-id(key('rows', .)[1])]">
<xsl:copy-of select="."/>
</xsl:for-each>
</xsl:variable>
<xsl:key name="cols" match="col" use="."/>
<xsl:variable name="cols">
<xsl:for-each select="//col[generate-id() = generate-id(key('cols', .)[1])]">
<xsl:copy-of select="."/>
</xsl:for-each>
</xsl:variable>
<xsl:template match="@*|node()">
<xsl:copy>
<xsl:apply-templates select="@*|node()"/>
</xsl:copy>
</xsl:template>
<xsl:key name="by.rowcol" match="item" use="concat(row,col)"/>
<xsl:template match="data">
<xsl:copy>
<xsl:for-each select="exsl:node-set($rows)/row">
<xsl:variable name="row" select="."/>
<xsl:for-each select="exsl:node-set($cols)/col">
<xsl:variable name="col" select="."/>
<xsl:for-each select="$doc">
<xsl:choose>
<xsl:when test="key('by.rowcol',concat($row,$col))">
<xsl:copy-of select="key('by.rowcol',concat($row,$col))"/>
</xsl:when>
<xsl:otherwise>
<item>
<xsl:copy-of select="$row"/>
<xsl:copy-of select="$col"/>
<value/>
</item>
</xsl:otherwise>
</xsl:choose>
</xsl:for-each>
</xsl:for-each>
</xsl:for-each>
</xsl:copy>
</xsl:template>
</xsl:stylesheet>
或者，如果 row 和 col 值是数字，这里有一个样式表，它将通过连续迭代元素来完成您想要的操作：
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:xs="http://www.w3.org/2001/XMLSchema"
exclude-result-prefixes="xs"
version="1.0">
<xsl:strip-space elements="*"/>
<xsl:output indent="yes"/>
<!-- Figure out how wide the table is -->
<xsl:variable name="max.col">
<xsl:for-each select="//col">
<xsl:sort select="substring-after(.,'Col')" data-type="number" order="descending"/>
<xsl:if test="position() = 1">
<xsl:value-of select="substring-after(.,'Col')"/>
</xsl:if>
</xsl:for-each>
</xsl:variable>
<!-- The identity template -->
<xsl:template match="@*|node()">
<xsl:copy>
<xsl:apply-templates select="@*|node()"/>
</xsl:copy>
</xsl:template>
<xsl:template match="data">
<xsl:copy>
<!-- Start off processing the first time in the first row -->
<xsl:apply-templates select="item[row = 'Row1'][1]">
<!-- We expect the coordinates to be (1,1) -->
<xsl:with-param name="expected.row" select="1"/>
<xsl:with-param name="expected.col" select="1"/>
</xsl:apply-templates>
</xsl:copy>
</xsl:template>
<xsl:template match="item">
<xsl:param name="expected.row"/>
<xsl:param name="expected.col"/>
<!-- Figure out what coordinates this item is at -->
<xsl:variable name="row" select="substring-after(row,'Row')"/>
<xsl:variable name="col" select="substring-after(col,'Col')"/>
<!-- Check to see if we're the last item in the row -->
<xsl:variable name="is.last-in-row" select="not(following-sibling::item[row = current()/row])"/>
<!-- Check to see if we skipped any rows -->
<xsl:if test="$row > $expected.row">
<!-- Call a template to recursively create the skipped rows of item -->
<xsl:call-template name="fill.row">
<xsl:with-param name="row" select="$expected.row"/>
<xsl:with-param name="stop.row" select="$row - 1"/>
</xsl:call-template>
</xsl:if>
<!-- We're further along than we expected that means some item were missed -->
<xsl:if test="$col > $expected.col">
<!-- Call a template to recursively create the skipped item -->
<xsl:call-template name="fill.col">
<xsl:with-param name="row" select="$row"/>
<xsl:with-param name="col" select="$expected.col"/>
<xsl:with-param name="stop.col" select="$col - 1"/>
</xsl:call-template>
</xsl:if>
<!-- Copy the item we're on -->
<xsl:copy-of select="."/>
<!-- If this is the last item on the row and there are missing items create them -->
<xsl:if test="$is.last-in-row and $max.col > $col">
<xsl:call-template name="fill.col">
<xsl:with-param name="row" select="$row"/>
<xsl:with-param name="col" select="$col + 1"/>
<xsl:with-param name="stop.col" select="$max.col"/>
</xsl:call-template>
</xsl:if>
<!-- Move on to the next item -->
<xsl:choose>
<xsl:when test="$is.last-in-row">
<!-- If we're the last in row, increase our expected row and reset the expected.col -->
<xsl:apply-templates select="following-sibling::item[1]">
<xsl:with-param name="expected.row" select="$expected.row + 1"/>
<xsl:with-param name="expected.col" select="1"/>
</xsl:apply-templates>
</xsl:when>
<xsl:otherwise>
<!-- Increment our expected col and keep expected row the same -->
<xsl:apply-templates select="following-sibling::item[1]">
<xsl:with-param name="expected.row" select="$expected.row"/>
<xsl:with-param name="expected.col" select="$expected.col + 1"/>
</xsl:apply-templates>
</xsl:otherwise>
</xsl:choose>
</xsl:template>
<!-- Recursively create item elements with the given $row for all the cols from $col to $stop.col inclusive -->
<xsl:template name="fill.col">
<xsl:param name="row"/>
<xsl:param name="col"/>
<xsl:param name="stop.col"/>
<xsl:if test="$stop.col >= $col">
<item>
<row><xsl:value-of select="concat('Row',$row)"/></row>
<col><xsl:value-of select="concat('Col',$col)"/></col>
<value/>
</item>
<xsl:call-template name="fill.col">
<xsl:with-param name="row" select="$row"/>
<xsl:with-param name="col" select="$col + 1"/>
<xsl:with-param name="stop.col" select="$stop.col"/>
</xsl:call-template>
</xsl:if>
</xsl:template>
<!-- Recursively create $max.col length rows of item elements from $row to $stop.row inclusive -->
<xsl:template name="fill.row">
<xsl:param name="row"/>
<xsl:param name="stop.row"/>
<xsl:if test="$stop.row >= $row">
<xsl:call-template name="fill.col">
<xsl:with-param name="row" select="$row"/>
<xsl:with-param name="col" select="1"/>
<xsl:with-param name="stop.col" select="$max.col"/>
</xsl:call-template>
<xsl:call-template name="fill.row">
<xsl:with-param name="row" select="$row + 1"/>
<xsl:with-param name="stop.row" select="$stop.row"/>
</xsl:call-template>
</xsl:if>
</xsl:template>
</xsl:stylesheet>
