这与您要查找的内容并不完全匹配，但采用这种格式进行进一步的数据分析可能更容易

library(tidyverse)

df = read_csv("Downloads/test.csv")

df = df %>% group_by(Transaction, Item) %>% summarize(count_value = n())

result = df %>% pivot_wider(names_from = "Item", values_from = "count_value", values_fill = 0)

我用这种方式来透视数据：

library(tidyverse)
df <- data.frame(Transaction=c(1,2,2),
                 Item=c("Apple", "Banana", "Coconut"))

df %>% 
  group_by(Transaction) %>% 
  mutate(ItemNumber = paste0("Item", row_number())) %>% 
  pivot_wider(names_from = ItemNumber, 
              values_from = Item)

#  Transaction Item1  Item2  
#1           1 Apple  NA     
#2           2 Banana Coconut