从 MS Office 2003 开始​​，您可以像通常的 XML 文件一样创建 XLS 文件.官方文档是这里和一些PL/SQL 示例可以在此处或此处.

Starting from MS Office 2003 you can create XLS files as usual XML files. The official documentation is here and some PL/SQL examples can be found here or here.

您在需求中声明的所有内容都可以通过这种方式完成.

Everything you've stated in requirements can be done this way.

希望这会有所帮助.

我已经使用这种技术从 PL/SQL 报告解决方案中完成了一个通用的 XLS:几乎没有任何困难的事情.如果您有任何问题，请随时询问.

I've done a general XLS from PL/SQL reporting solutions using this techniques: there's hardly any difficult things. Feel free to ask if you have any problems.