oExcel = CREATEOBJECT('Excel.Application')
WITH oExcel
	.Workbooks.Add(-4167)
	.Visible = .T.
	* 指定区域的单元格分行合并
    .WorkSheets(1).Cells(1, 1).Resize(3, 4).Merge(.T.)
    .ActiveSheet.Cells(1, 1).Value = "指定区域的单元格分行合并"
    * 指定区域的单元格合并为一个单元格
    .WorkSheets(1).Cells(5, 1).Resize(3, 4).Merge(.F.)
	.ActiveSheet.Cells(5, 1).Value = "指定区域的单元格合并为一个单元格"
ENDWITH