oExcel = CreateObject("Excel.Application")
WITH oExcel
    .WorkBooks.Add
    WITH .Cells(1,1).Resize(5,5)
        .Value = "ABC"
        .Borders.LineStyle = 1
        .BorderAround(-4119,, 37) && 加外框及颜色，此行代码也可以不要。
    ENDWITH 
    .Visible = .T.
ENDWITH