report z.

data: it_t001   type t001  occurs 0,
      it_fields type dfies occurs 0  with header line,

      begin of it_fnames occurs 0,
        reptext like dfies-reptext,
      end of it_fnames.
* The structure definition required for this internal table.
* The following definition is not working:
*     it_fnames like dfies-reptext occurs 0 with header line.
* because Function Module will use the following:
* ASSIGN COMPONENT 1 OF STRUCTURE FIELDNAMES TO <F>.

select * from t001 into table it_t001.

CALL FUNCTION 'GET_FIELDTAB'
  EXPORTING
*   LANGU                     = SY-LANGU
*   ONLY                      = ' '
    TABNAME                   = 'T001'
*   WITHTEXT                  = 'X'
* IMPORTING
*   HEADER                    =
*   RC                        =
  TABLES
    FIELDTAB                  = it_fields
  EXCEPTIONS
    INTERNAL_ERROR            = 1
    NO_TEXTS_FOUND            = 2
    TABLE_HAS_NO_FIELDS       = 3
    TABLE_NOT_ACTIV           = 4
    OTHERS                    = 5
          .
IF SY-SUBRC <> 0.
  MESSAGE ID SY-MSGID TYPE SY-MSGTY NUMBER SY-MSGNO
          WITH SY-MSGV1 SY-MSGV2 SY-MSGV3 SY-MSGV4.
ENDIF.

loop at it_fields.
  it_fnames-reptext = it_fields-reptext.
  append it_fnames.
endloop.

CALL FUNCTION 'EXCEL_OLE_STANDARD_DAT'
  EXPORTING
    FILE_NAME                       = 'C:\T001'
*   CREATE_PIVOT                    = 0
    DATA_SHEET_NAME                 = 'Companies'
*   PIVOT_SHEET_NAME                = ' '
*   PASSWORD                        = ' '
*   PASSWORD_OPTION                 = 0
  TABLES
*   PIVOT_FIELD_TAB                 =
    DATA_TAB                        = it_t001
    FIELDNAMES                      = it_fnames
  EXCEPTIONS
    FILE_NOT_EXIST                  = 1
    FILENAME_EXPECTED               = 2
    COMMUNICATION_ERROR             = 3
    OLE_OBJECT_METHOD_ERROR         = 4
    OLE_OBJECT_PROPERTY_ERROR       = 5
    INVALID_FILENAME                = 6
    INVALID_PIVOT_FIELDS            = 7
    DOWNLOAD_PROBLEM                = 8
    OTHERS                          = 9
          .
IF SY-SUBRC <> 0.
  MESSAGE ID SY-MSGID TYPE SY-MSGTY NUMBER SY-MSGNO
          WITH SY-MSGV1 SY-MSGV2 SY-MSGV3 SY-MSGV4.
ENDIF.

CALL FUNCTION 'MS_EXCEL_OLE_STANDARD_DAT'
  EXPORTING
    FILE_NAME                       = 'C:\T001_2'
*   CREATE_PIVOT                    = 0
    DATA_SHEET_NAME                 = 'Companies 2'
*   PIVOT_SHEET_NAME                = ' '
*   PASSWORD                        = ' '
*   PASSWORD_OPTION                 = 0
  TABLES
*   PIVOT_FIELD_TAB                 =
    DATA_TAB                        = it_t001
    FIELDNAMES                      = it_fnames
  EXCEPTIONS
    FILE_NOT_EXIST                  = 1
    FILENAME_EXPECTED               = 2
    COMMUNICATION_ERROR             = 3
    OLE_OBJECT_METHOD_ERROR         = 4
    OLE_OBJECT_PROPERTY_ERROR       = 5
    INVALID_FILENAME                = 6
    INVALID_PIVOT_FIELDS            = 7
    DOWNLOAD_PROBLEM                = 8
    OTHERS                          = 9
          .
IF SY-SUBRC <> 0.
  MESSAGE ID SY-MSGID TYPE SY-MSGTY NUMBER SY-MSGNO
          WITH SY-MSGV1 SY-MSGV2 SY-MSGV3 SY-MSGV4.
ENDIF.