您可以使用Walker将输出自定义为按字母拆分。从这里开始，CSS就可以实现列格式。

快速挑战Walker：

class Walker_Alphabetized_Category extends Walker_Category {

    var $letter = \'\';

    function start_el(&$output, $category, $depth, $args) {

        $current_letter = strtoupper(substr($category->name,0,1));

        if( empty($this->letter) ) {

            $this->letter = $current_letter;
            $output .= "<li>{$current_letter}<ul>";
        }
        elseif( $this->letter != $current_letter ) {

            $output .= "</ul></li>";
            $this->letter = $current_letter;
            $output .= "<li>{$current_letter}<ul>";
        }

        parent::start_el(&$output, $category, $depth, $args);
    }
}

echo \'<ul>\';
wp_list_categories(array(
                    \'hierarchical\' => false,
                    \'orderby\' => \'name\',
                    \'title_li\' => \'\',
                    \'walker\' => new Walker_Alphabetized_Category(),
                   ));
echo \'</ul>\';