php function and change two loops to one loop?
function test(){

  //some code

  $X_has_val = $Y_has_val= array();

  foreach ($A as $id => $row){
        if(is_take($id)){
            $X_has_val[$id] = $row;
        }
    }

   foreach ($B as $id => $row){
        if(is_take($id)){
            $Y_has_val[$id] = $row;
        }
    }
  //some code
}

function test(){
  //some code
   $X_has_val = $Y_has_val= array();
  foreach(array($A, $B) as $key=>$value){
       foreach ($value as $id => $row){
            if(is_take($id)){
                $X_has_val[$id] = $row;
                continue;
                $Y_has_val[$id] = $row;
             }
        }
  }
  //some code
}

$X_has_cc = array_filter($A, 'isTake');
$Y_has_cc = array_filter($B, 'isTake');

<?php
test();

function test() {
    $A = array(1,2,3,4,5,6,7,8,9,10);
    $B = array(99,100,101,102,103,104);

    $X_has_cc = array_filter($A, 'isTake');
    $Y_has_cc = array_filter($B, 'isTake');

    var_dump($X_has_cc, $Y_has_cc);
}

// select "even elements"
function isTake($x) {
    return 0==$x%2;
}