mostanában többször előjött az idő excelben mint olyan. ma véletlen elém bukkant egy jó kis leírás a lényegről (igaz angol), közreadom: 

 

Excel, "time" is simply a fraction of a day.

 

So, 9:00am is really 9/24 of a day, or .375

 

9:06:24 is 0.379444444444444 of a day...

 

when you SEE the cell as a time:  9:06 AM, it is a display format.

You're DISPLAYING the number as a time.

 

you could enter ANY number:

40515.225997274

And the Integer portion is the number of days since 1/1/1900

40515 = December 3, 2010

and the decimal portion (.225997274)

is the time:

5:25:26 AM