Const xlGeneral = 1
Const xlLeft = -4131
Const xlCenter = -4108
Const xlRight = -4152
Const xlTop = -4160
Const xlBottom = -4107
 
Sub Excel()
  Dim xlApp As Object
 
  Set xlApp = CreateObject("Excel.Application")
  xlApp.Visible = True
 
  ' horizontale Ausrichtung
  xlApp.ActiveSheet.Cells(1, 1).HorizontalAlignment = xlGeneral 'xlGeneral, 
  ' xlLeft, xlCenter, xlRight
  ' vertiale Ausrichtung
  xlApp.ActiveSheet.Cells(1, 1).VerticalAlignment = xlBottom    'xlTop, 
  ' xlBottom, xlCenter
 
  Set xlApp = Nothing
End Sub

Viel Spass,
R@lf