oExcel=CreateObject('Excel.Application')
With oExcel
    .Workbooks.Add
    .SheetsInNewWorkBook=1
    .Sheets(1).Cells(2,5).Select
    .ActiveSheet.Pictures.Insert("F:\第五十组MIS设计报告\1-110Q0130GD10.jpg").Select
    .Selection.ShapeRange.LockAspectRatio =.T. 
    .ActiveSheet.Columns(5).ColumnWidth=500/6.06 && 像素宽度与6.06的比值为列宽，同理可以设置行高
    .ActiveWorkBook.SaveAs("D:\群问题\Aa.Xls")
*    .Visible=.T.
    .Quit
EndWith
RELEASE oExcel