$string = '#ORGNR "123" 1
#ACCOUNT 1010 "Kassa"
#ACCOUNT 1050 "Bank"
#IB -1 1010 1923.15
#IB 1 1050 201.42';
$result = explode(PHP_EOL, $string);
foreach ($result as $k => $v) {
$result[$k] = preg_split('/\s+/', trim($v));
}
echo '<pre>';
print_r($result);
или
$string = '#ORGNR "123" 1
#ACCOUNT 1010 "Kassa"
#ACCOUNT 1050 "Bank"
#IB -1 1010 1923.15
#IB 1 1050 201.42';
echo($string);
$result = explode(PHP_EOL, $string);
foreach ($result as $k => $v) {
$result[$k] = explode(' ', trim(preg_replace('/\s+/', ' ', $v)));
}
echo '<pre>';
print_r($result);
результат
[
[0] => 'Array',
[
[0] => '#ORGNR',
[1] => '"123"',
[2] => '1',
]
[1] => 'Array',
[
[0] => '#ACCOUNT',
[1] => '1010',
[2] => '"Kassa"',
]
[2] => 'Array',
[
[0] => '#ACCOUNT',
[1] => '1050',
[2] => '"Bank"',
]
[3] => 'Array',
[
[0] => '#IB',
[1] => '-1',
[2] => '1010',
[3] => '1923.15',
]
[4] => 'Array',
[
[0] => '#IB',
[1] => '1',
[2] => '1050',
[3] => '201.42',
]
]