No Microsoft Excel, as letras da coluna são as etiquetas usadas para identificar cada coluna em uma planilha. They start with "A" for the first column, "B" for the second, and so on, continuing through the alphabet and then using combinations of letters (AA, AB, AC... AZ, BA, BB, etc.) for columns beyond Z. They are essentially the horizontal coordinates of a cell, paired with the row number (1, 2, 3...) to form a unique cell address (e.g., A1, B5, AA10).