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Background colors are common in table cells. In many sports articles for example. See here. For the accessibility reasons stated in WP:COLOR, information should not be communicated by the use of color alone. Two ways of specifying color of text and background for a single cell are as follows:
Here is a more advanced example, showing some more options available for making up tables. Users can play with these settings in their own table to see what effect they have. Not all of these techniques may be appropriate in all cases; just because colored backgrounds can be added, for example, does not mean it is always a good idea.
While the pasted cells are still selected in the spreadsheet, copy them again by right-clicking and choosing "Copy" from the context menu. Open a new blank spreadsheet, click in the upper-left cell, right click on it, and choose "Paste Special". In Microsoft Excel, check the "Transpose" box at the bottom of the dialogue and hit Okay.
Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells. Excel 2.0 for ...
It interpolates the colour between given min and max values and colors (if not specified, these are assumed to be white for the min and black for the max). The font colour is turned black or white depending on the luminosity of the cell background. The background color is generated by the {{Value color}} template.
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The number in cell B2 is not "the number of cars sold in January", but simply "the value in cell B2". The formula for calculating the average is based on the manipulation of the cells, in the form =C2/B2. As the spreadsheet is unaware of the user's desire for D to be an output column, the user copies that formula into all of the cells in D.