(* excel_setvalues.applescript *)
tell application "Microsoft Excel"
set value of range "A1:A1" of active sheet to "NEUER WERT"
set value of range "A2:B3" of active sheet to {{"X1", "X2"}, {"X3", "X4"}}
set value of range "A7:B5;G9;A16:D19" to 5
end tell