General ACCACBE

See the guide to ACCA CBEs https://www.accaglobal.com/content/dam/ACCA_Global/Students/exam/Guide%20to%20CBEs_FINAL.PDF If you go to any of the CBE Specimens/recent exams (e.g. select F5 from https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/cbe-specimen-exams.html#) and navigate to Section C - you will see that if you try to write a sentence in a cell it will automatically extend across multiple cells. (As for an excel spreadsheet, you can change the width of a column of cells.)