Lewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.ewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.
Microsoft Excel was created by Microsoft Corporation. It was first released in 1985.
Microsoft Excel (full name Microsoft Office Excel) is a spreadsheet program written and distributed by Microsoft for computers using the Microsoft Windows operating system and for Apple Macintosh computers.