图中红框框是处理单元格内容和批注的地方。

参考：https://blog.csdn.net/qq_38974638/article/details/114837631

//SXSSFWorkbook
public static void createExcelMergeSetCellColor1(SXSSFWorkbook workbook, SXSSFSheet sheet, String title,
final String[] headers, List> dataset, boolean isSortDataSet, final Integer[] mergeBasis,
final Integer[] mergeCells, final Integer[] sumCells, final Integer[] timeCells)
{
sheet.setDefaultColumnWidth(15); // 设置表格默认列宽度为15个字节
sheet.setDefaultRowHeight((short)20);
sheet.setDefaultRowHeightInPoints(20);
CellStyle headStyle = createHeadStyle(workbook); // 生成头部样式
CellStyle commonDataStyle = createCommonDataStyle(workbook); // 生成一般数据样式
commonDataStyle.setWrapText(true);
CellStyle commonDataStyleRed = createCommonDataStyleRed(workbook);//生成红色文本样式
commonDataStyleRed.setWrapText(true);
CellStyle numStyle = createNumStyle(workbook); //生成数字类型保留两位小数样式
CellStyle sumRowStyle = createSumRowStyle(workbook); //生成合计行样式

    if (headers == null || headers.length <= 0)  
    {  
        return;  
    }

    SXSSFDrawing drawing = sheet.createDrawingPatriarch();  
    SXSSFRow row = sheet.createRow(0); // 产生表格标题行  
    row.setHeightInPoints(30);  //标题行的行高为25

    for (int index = 0; index < headers.length; index++)  
    {  
        SXSSFCell cell = row.createCell(index);  
        cell.setCellStyle(headStyle);  
        XSSFRichTextString text = new XSSFRichTextString(headers\[index\]);  
        cell.setCellValue(text);  
        String str = text.toString();  
        if(str.contains("雇员唯一号") || str.contains("雇员姓名") || str.contains("证件号")  
            || str.contains("缴金地") || str.contains("社保额"))  
        {  
            Comment comment = drawing.createCellComment(new XSSFClientAnchor(0, 0, 0, 0, cell.getColumnIndex(), cell.getRowIndex(),  
                cell.getColumnIndex() + 5, cell.getRowIndex() + 6));  
            comment.setString(new XSSFRichTextString("必填项"));  
            cell.setCellComment(comment);  
        }  
        else if(str.contains("证件类型"))  
        {  
            Comment comment = drawing.createCellComment(new XSSFClientAnchor(0, 0, 0, 0, cell.getColumnIndex(), cell.getRowIndex(),  
                cell.getColumnIndex() + 5, cell.getRowIndex() + 6));  
            comment.setString(new XSSFRichTextString("必填项,证件类型只支持 身份证"));  
            cell.setCellComment(comment);  
        }  
        else if(str.contains("账单年月"))  
        {  
            Comment comment = drawing.createCellComment(new XSSFClientAnchor(0, 0, 0, 0, cell.getColumnIndex(), cell.getRowIndex(),  
                cell.getColumnIndex() + 5, cell.getRowIndex() + 6));  
            comment.setString(new XSSFRichTextString("必填项,日期格式：\\n" + "202109\\n"));  
            cell.setCellComment(comment);  
        }  
    }

    // 遍历集合数据，产生数据行  
    Iterator<List<String>> it = dataset.iterator();  
    int index = 0;  
    while (it.hasNext())  
    {  
        index++;  
        row = sheet.createRow(index);  
        row.setHeightInPoints(20);  //一般数据的行高为20  
        List<String> dataSources = it.next();  
        for (int i = 0; i < dataSources.size(); i++)  
        {  
            SXSSFCell cell = row.createCell(i);  
            cell.setCellStyle(commonDataStyle);  
            cell.setCellValue(dataSources.get(i));  
        }  
    }

}