The applications of treatment of texts exist in big number on the Web which they can download. But those intended for management and creation of leaves of counting are rare.
Gnumeric is an open source application used for the treatment of leaves of counting. It is not intended to clone nor to copy existent programs, however he allows to work with the leaves of counting coming from other applications.
Gnumeric allows to import files coming from Microsoft Excel. Filters also exist for the importation of files from Lotus 1-2-3, Applix, Sylk, XBase, Open Office, Quattro Pro, Dif, Plan Perfect, and Oleo.