MS Excel
It is acceptable to let long text flow into adjacent cells on a worksheet when

No data will be entered in the adjacent cells
There is not time to format the text
There is no suitable abbreviation for the text
Data will be entered in the adjacent cells

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MS Excel
When a row of data is to be converted into columns

Copy the cells in column then choose Paste Special, then click Transpose and OK
Copy the cells then go to Cells then on Alignment tab click Transpose check box and click OK
Select the cells then place the cell pointer on new cell and choose Paste Special, mark Transpose check box and click OK
Copy the cells in row, select the same number of cells in row and paste

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