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.
Rating Newest Oldest. Best Answer: Excel is an application generically known as a spreadsheet. It's primary function is to do math although it can be used for making list and tables also. It's primary usefulness is in performing multiple math calculation based on entered numbers is an array (sheet) on the screen.icrosoft Excel is a spreadsheet application developed by Microsoft for Microsoft Windows and Mac OS. It features calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications.