Dim bk As Object
    Dim sh As Object

    Dim XL As Excel.Application                         ' Microsoft Excel 11.0 Object Library
    Set XL = CreateObject("Excel.Application")
    
    XL.Visible = False
    
    XL.Workbooks.Add
    XL.Sheets( 1 ).Name = "English"
    XL.Sheets( 2 ).Name = "Русский"
    
' или так
    XL.Sheets( 2 ).Cells( 1 ,  1 ) = "Первая ячейка"
    XL.Sheets( 2 ).Cells( 15 ,  3 ).FormulaR1C1 = "=3*2+10"
    XL.Sheets( 2 ).Cells( 15 ,  3 ).Font.Bold = True
    XL.Sheets( 2 ).Cells( 15 ,  3 ).Font.Size =  14 
    
'или по другому
    Dim rng As Range
    Set rng = XL.Sheets( 2 ).Cells( 1 ,  1 )

    rng.Value = "Первая ячейка"
    rng.Offset( 14 ,  2 ).FormulaR1C1 = "=3*2+10"
    rng.Offset( 14 ,  2 ).Font.Bold = True
    rng.Offset( 14 ,  2 ).Font.Size =  14 
    
    XL.ActiveSheet.SaveAs App.Path & "\file1.xls"
    XL.Quit
    Set XL = Nothing