Pode consultar este :
In Excel 97-2003 there is always a option in Tools > Options on the International tab to change the default sheet direction. But in Excel 2007 there is only a option to change the default direction in Office Button > Excel Options ... Advanced if you have installed at least one RightToLeft language.
In Excel 2010 they add this option back in File > Options ... Advanced.
No Excel 2010: