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To aid the readability of a spreadsheet, cell formatting may be conditionally applied to data; for example, a negative number may be displayed in red. A cell's formatting does not typically affect its content and depending on how cells are referenced or copied to other worksheets or applications, the formatting may not be carried with the content.
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.
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.
Spaces within a formula must be directly managed (for example by including explicit hair or thin spaces). Variable names must be italicized explicitly, and superscripts and subscripts must use an explicit tag or template. Except for short formulas, the source of a formula typically has more markup overhead and can be difficult to read.
Solution: divide one of the tall cells so that the row gets one rowspan=1 cell (and don't mind the eventual loss of text-centering). Then kill the border between them. Don't forget to fill the cell with nothing ({}). This being the only solution that correctly preserves the cell height, matching that of the reference seven row table.
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Besides differences in the schema, there are several other differences between the earlier Office XML schema formats and Office Open XML. Whereas the data in Office Open XML documents is stored in multiple parts and compressed in a ZIP file conforming to the Open Packaging Conventions, Microsoft Office XML formats are stored as plain single monolithic XML files (making them quite large ...