对，经过很多实验后，我设法弄清楚了这一点。 
 
 事实证明，excel分别为正常单元格和“Gray125”图案填充保留样式0和1。 大部分上述代码都可以被删除，因为我们只需要一个CellFormat 。 
 
 工作代码： 
 
Console.WriteLine("Creating document");
using (var spreadsheet = SpreadsheetDocument.Create("output.xlsx", SpreadsheetDocumentType.Workbook))
{
    Console.WriteLine("Creating workbook");
    spreadsheet.AddWorkbookPart();
    spreadsheet.WorkbookPart.Workbook = new Workbook();
    Console.WriteLine("Creating worksheet");
    var wsPart = spreadsheet.WorkbookPart.AddNewPart<WorksheetPart>();
    wsPart.Worksheet = new Worksheet();

    var stylesPart = spreadsheet.WorkbookPart.AddNewPart<WorkbookStylesPart>();
    stylesPart.Stylesheet = new Stylesheet();

    Console.WriteLine("Creating styles");

    // blank font list
    stylesPart.Stylesheet.Fonts = new Fonts();
    stylesPart.Stylesheet.Fonts.Count = 1;
    stylesPart.Stylesheet.Fonts.AppendChild(new Font());

    // create fills
    stylesPart.Stylesheet.Fills = new Fills();

    // create a solid red fill
    var solidRed = new PatternFill() { PatternType = PatternValues.Solid };
    solidRed.ForegroundColor = new ForegroundColor { Rgb = HexBinaryValue.FromString("FFFF0000") }; // red fill
    solidRed.BackgroundColor = new BackgroundColor { Indexed = 64 };

    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = new PatternFill { PatternType = PatternValues.None } }); // required, reserved by Excel
    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = new PatternFill { PatternType = PatternValues.Gray125 } }); // required, reserved by Excel
    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = solidRed });
    stylesPart.Stylesheet.Fills.Count = 3;

    // blank border list
    stylesPart.Stylesheet.Borders = new Borders();
    stylesPart.Stylesheet.Borders.Count = 1;
    stylesPart.Stylesheet.Borders.AppendChild(new Border());

    // blank cell format list
    stylesPart.Stylesheet.CellStyleFormats = new CellStyleFormats();
    stylesPart.Stylesheet.CellStyleFormats.Count = 1;
    stylesPart.Stylesheet.CellStyleFormats.AppendChild(new CellFormat());

    // cell format list
    stylesPart.Stylesheet.CellFormats = new CellFormats();
    // empty one for index 0, seems to be required
    stylesPart.Stylesheet.CellFormats.AppendChild(new CellFormat());
    // cell format references style format 0, font 0, border 0, fill 2 and applies the fill
    stylesPart.Stylesheet.CellFormats.AppendChild(new CellFormat { FormatId = 0, FontId = 0, BorderId = 0, FillId = 2, ApplyFill = true }).AppendChild(new Alignment { Horizontal = HorizontalAlignmentValues.Center });
    stylesPart.Stylesheet.CellFormats.Count = 2;

    stylesPart.Stylesheet.Save();

    Console.WriteLine("Creating sheet data");
    var sheetData = wsPart.Worksheet.AppendChild(new SheetData());

    Console.WriteLine("Adding rows / cells...");

    var row = sheetData.AppendChild(new Row());
    row.AppendChild(new Cell() { CellValue = new CellValue("This"),  DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("is"),    DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("a"),     DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("test."), DataType = CellValues.String });

    sheetData.AppendChild(new Row());

    row = sheetData.AppendChild(new Row());
    row.AppendChild(new Cell() { CellValue = new CellValue("Value:"),   DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("123"),      DataType = CellValues.Number });
    row.AppendChild(new Cell() { CellValue = new CellValue("Formula:"), DataType = CellValues.String });
    // style index = 1, i.e. point at our fill format
    row.AppendChild(new Cell() { CellFormula = new CellFormula("B3"),   DataType = CellValues.Number, StyleIndex = 1 });

    Console.WriteLine("Saving worksheet");
    wsPart.Worksheet.Save();

    Console.WriteLine("Creating sheet list");
    var sheets = spreadsheet.WorkbookPart.Workbook.AppendChild(new Sheets());
    sheets.AppendChild(new Sheet() { Id = spreadsheet.WorkbookPart.GetIdOfPart(wsPart), SheetId = 1, Name = "Test" });

    Console.WriteLine("Saving workbook");
    spreadsheet.WorkbookPart.Workbook.Save();

    Console.WriteLine("Done.");
}
 
 
 一些忠告： 
 
 如果您想避免这种疯狂，请使用ClosedXML。 
 
 如果您正在从事这类工作，我无法推荐ClosedXML 。 OpenXML API和格式非常单调乏味，无法处理各种无证件情况。 ClosedXML为你做了很多工作。 他们也很擅长迅速修复错误。 

Right, I managed to figure this out, after a lot of experimentation.
 
It turns out that excel reserves styles 0 and 1 for normal cells and "Gray125" pattern fill respectively. Most of the above code can be removed, as we only need a CellFormat really.
 
Working code:
 
Console.WriteLine("Creating document");
using (var spreadsheet = SpreadsheetDocument.Create("output.xlsx", SpreadsheetDocumentType.Workbook))
{
    Console.WriteLine("Creating workbook");
    spreadsheet.AddWorkbookPart();
    spreadsheet.WorkbookPart.Workbook = new Workbook();
    Console.WriteLine("Creating worksheet");
    var wsPart = spreadsheet.WorkbookPart.AddNewPart<WorksheetPart>();
    wsPart.Worksheet = new Worksheet();

    var stylesPart = spreadsheet.WorkbookPart.AddNewPart<WorkbookStylesPart>();
    stylesPart.Stylesheet = new Stylesheet();

    Console.WriteLine("Creating styles");

    // blank font list
    stylesPart.Stylesheet.Fonts = new Fonts();
    stylesPart.Stylesheet.Fonts.Count = 1;
    stylesPart.Stylesheet.Fonts.AppendChild(new Font());

    // create fills
    stylesPart.Stylesheet.Fills = new Fills();

    // create a solid red fill
    var solidRed = new PatternFill() { PatternType = PatternValues.Solid };
    solidRed.ForegroundColor = new ForegroundColor { Rgb = HexBinaryValue.FromString("FFFF0000") }; // red fill
    solidRed.BackgroundColor = new BackgroundColor { Indexed = 64 };

    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = new PatternFill { PatternType = PatternValues.None } }); // required, reserved by Excel
    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = new PatternFill { PatternType = PatternValues.Gray125 } }); // required, reserved by Excel
    stylesPart.Stylesheet.Fills.AppendChild(new Fill { PatternFill = solidRed });
    stylesPart.Stylesheet.Fills.Count = 3;

    // blank border list
    stylesPart.Stylesheet.Borders = new Borders();
    stylesPart.Stylesheet.Borders.Count = 1;
    stylesPart.Stylesheet.Borders.AppendChild(new Border());

    // blank cell format list
    stylesPart.Stylesheet.CellStyleFormats = new CellStyleFormats();
    stylesPart.Stylesheet.CellStyleFormats.Count = 1;
    stylesPart.Stylesheet.CellStyleFormats.AppendChild(new CellFormat());

    // cell format list
    stylesPart.Stylesheet.CellFormats = new CellFormats();
    // empty one for index 0, seems to be required
    stylesPart.Stylesheet.CellFormats.AppendChild(new CellFormat());
    // cell format references style format 0, font 0, border 0, fill 2 and applies the fill
    stylesPart.Stylesheet.CellFormats.AppendChild(new CellFormat { FormatId = 0, FontId = 0, BorderId = 0, FillId = 2, ApplyFill = true }).AppendChild(new Alignment { Horizontal = HorizontalAlignmentValues.Center });
    stylesPart.Stylesheet.CellFormats.Count = 2;

    stylesPart.Stylesheet.Save();

    Console.WriteLine("Creating sheet data");
    var sheetData = wsPart.Worksheet.AppendChild(new SheetData());

    Console.WriteLine("Adding rows / cells...");

    var row = sheetData.AppendChild(new Row());
    row.AppendChild(new Cell() { CellValue = new CellValue("This"),  DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("is"),    DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("a"),     DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("test."), DataType = CellValues.String });

    sheetData.AppendChild(new Row());

    row = sheetData.AppendChild(new Row());
    row.AppendChild(new Cell() { CellValue = new CellValue("Value:"),   DataType = CellValues.String });
    row.AppendChild(new Cell() { CellValue = new CellValue("123"),      DataType = CellValues.Number });
    row.AppendChild(new Cell() { CellValue = new CellValue("Formula:"), DataType = CellValues.String });
    // style index = 1, i.e. point at our fill format
    row.AppendChild(new Cell() { CellFormula = new CellFormula("B3"),   DataType = CellValues.Number, StyleIndex = 1 });

    Console.WriteLine("Saving worksheet");
    wsPart.Worksheet.Save();

    Console.WriteLine("Creating sheet list");
    var sheets = spreadsheet.WorkbookPart.Workbook.AppendChild(new Sheets());
    sheets.AppendChild(new Sheet() { Id = spreadsheet.WorkbookPart.GetIdOfPart(wsPart), SheetId = 1, Name = "Test" });

    Console.WriteLine("Saving workbook");
    spreadsheet.WorkbookPart.Workbook.Save();

    Console.WriteLine("Done.");
}
 
 
Some advice:
 
Use ClosedXML if you want to avoid this insanity.
 
I cannot recommend ClosedXML highly enough if you're doing this kind of work. The OpenXML API and format is horribly tedious to work with on its own, with all sorts of undocumented cases. ClosedXML does so much of the leg work for you. They're also really great at getting bugs fixed quickly.