Thank all you for your help!
To John Machin: :D, first, I want to know the binary format of MS Excel file and I intend to write a simple demo to check what I've known is exact or not. About the demo, it just care about the content of used cells, not style, not format,..., not care about view setting, sheet setting, window, ... I read the format of Compound Doc and of Excel file from OpenOffice's document. Next, maybe I'll consider the Java code of POI.Apache. Thank U for Ur help.
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