使用 Laravel Excel 3.1 版本来做导出图片到 Excel 的功能没有成功，后来作者回复了相关的写法 点击查看 因为回复的时候已经用 PhpSpreadsheet 实现了，所以没有再尝试 Laravel Excel 的写法

以下是 PhpSpreadsheet 导出部分的代码

    public function export($data)
    {
        $spreadsheet = new Spreadsheet();
        $sheet = $spreadsheet->getActiveSheet();
        //设置sheet的名字  两种方法
        $sheet->setTitle('phpspreadsheet——demo');
        $spreadsheet->getActiveSheet()->setTitle('Hello');
        //设置第一行小标题
        $k = 1;
        $sheet->setCellValue('A' . $k, '问题');
        $sheet->setCellValue('B' . $k, '选项');
        $sheet->setCellValue('C' . $k, '答案');
        $sheet->setCellValue('D' . $k, '图片');

        // 设置个表格宽度
        $spreadsheet->getActiveSheet()->getColumnDimension('A')->setWidth(16);
        $spreadsheet->getActiveSheet()->getColumnDimension('B')->setWidth(80);
        $spreadsheet->getActiveSheet()->getColumnDimension('C')->setWidth(15);
        $spreadsheet->getActiveSheet()->getColumnDimension('D')->setWidth(20);

        // 垂直居中
        $spreadsheet->getActiveSheet()->getStyle('A')->getAlignment()->setVertical(\PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER);
        $spreadsheet->getActiveSheet()->getStyle('B')->getAlignment()->setVertical(\PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER);
        $spreadsheet->getActiveSheet()->getStyle('C')->getAlignment()->setVertical(\PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER);
        $spreadsheet->getActiveSheet()->getStyle('D')->getAlignment()->setVertical(\PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER);

        $info = $data;
        //  设置A单元格的宽度 同理设置每个
        $spreadsheet->getActiveSheet()->getColumnDimension('A')->setWidth(20);
        //  设置第三行的高度
        $spreadsheet->getActiveSheet()->getRowDimension('3')->setRowHeight(50);
        //  A1水平居中
        $styleArray = [
            'alignment' => [
                'horizontal' => \PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_CENTER,
            ],
        ];
        $sheet->getStyle('A1')->applyFromArray($styleArray);
        //  将A3到D4合并成一个单元格
        $spreadsheet->getActiveSheet()->mergeCells('A3:D4');
        //  拆分合并单元格
        $spreadsheet->getActiveSheet()->unmergeCells('A3:D4');
        //  将A2到D8表格边框 改变为红色
        $styleArray = [
            'borders' => [
                'outline' => [
                    'borderStyle' => \PhpOffice\PhpSpreadsheet\Style\Border::BORDER_THICK,
                    'color' => ['argb' => 'FFFF0000'],
                ],
            ],
        ];
        //  $sheet->getStyle('A2:E8')->applyFromArray($styleArray);
        //  设置超链接
        //  $sheet->setCellValue('D6', 'www.baidu.com');
        //  $spreadsheet->getActiveSheet()->setCellValue('E6', 'www.baidu.com');
        //  循环赋值
        $k = 2;
        foreach ($info as $key => $value) {
            $sheet->setCellValue('A' . $k, $value['question']);
            $sheet->setCellValue('B' . $k, $value['question_options']);
            $sheet->setCellValue('C' . $k, $value['answer']);

            $img = self::curlGet($value['img']);
            $dir = public_path('/temp/image/');
            $file_info = pathinfo($value['img']);
            if (!empty($file_info['basename'])) { //过滤非文件类型
                $basename = $file_info['basename'];
                is_dir($dir) OR mkdir($dir, 0777, true); //进行检测文件是否存在
                file_put_contents($dir . $basename, $img);

                $drawing[$k] = new Drawing();
                $drawing[$k]->setName('Logo');
                $drawing[$k]->setDescription('Logo');
                $drawing[$k]->setPath($dir . $basename);
                $drawing[$k]->setWidth(80);
                $drawing[$k]->setHeight(80);
                $drawing[$k]->setCoordinates('D'.$k);
                $drawing[$k]->setOffsetX(12);
                $drawing[$k]->setOffsetY(12);
                $drawing[$k]->setWorksheet($spreadsheet->getActiveSheet());
            } else {
                $sheet->setCellValue('D' . $k, '');
            }
            $sheet->getRowDimension($k)->setRowHeight(80);
            $k++;
        }
        $file_name = date('Y-m-d', time()) . rand(1000, 9999);
        //  第一种保存方式
        /*$writer = new Xlsx($spreadsheet);
        //保存的路径可自行设置
        $file_name = '../'.$file_name . ".xlsx";
        $writer->save($file_name);*/
        //  第二种直接页面上显示下载
        $file_name = $file_name . ".xls";
        header('Content-Type: application/vnd.ms-excel');
        header('Content-Disposition: attachment;filename="' . $file_name . '"');
        header('Cache-Control: max-age=0');
        $writer = IOFactory::createWriter($spreadsheet, 'Xls');
        //  注意createWriter($spreadsheet, 'Xls') 第二个参数首字母必须大写
        $writer->save('php://output');
    }

    public function getClient(){
        $client = new Client();
        return $client;
    }

    public static function curlGet($url)
    {
        $ch = curl_init();
        curl_setopt($ch, CURLOPT_URL, $url);
        curl_setopt($ch, CURLOPT_HEADER, 0);
        curl_setopt($ch, CURLOPT_RETURNTRANSFER, 1);
        curl_setopt($ch, CURLOPT_SSL_VERIFYPEER, false); // 这个是重点 请求https。
        $data = curl_exec($ch);
        curl_close($ch);
        return $data;
    }