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$html .= iconv("UTF-8","GBK",$row[$key]).$tab; header("Content-type: text/html; charset=utf-8")
UTF-8 header("Content-type:application/vnd.ms-excel;charset=UTF-8");
解决PHP使用CVS导出Excel乱码问题
原文地址:http://www.cnblogs.com/huangtailang/p/5732330.html