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插入空行：

Microsoft.Office.Interop.Excel.Workbook xlsWorkbook;

Microsoft.Office.Interop.Excel.Worksheet xlsSheet =xlsWorkbook.Worksheets[1];

Microsoft.Office.Interop.Excel.RangexlsRow=(Microsoft.Office.Interop.Excel.Range)xlsSheet.Rows[3,MisValue];

xlsRow.Insert(Microsoft.Office.Interop.Excel.xlShiftDown,MisValue);

插入空列：

Excel.Range xlsColumns = (Excel.Range)ws.Columns[index,Type.Missing];

           xlsColumns.Insert(Excel.XlInsertShiftDirection.xlShiftToRight,Type.Missing);

           string columnLetter = GetLetter(index - 1);
           ws.Cells[2, index] = txtBoxExpenseType.Text.Trim();
           Excel.Range newExpenseTypeRange =ws.get_Range(string.Format("{0}{1}", columnLetter, 2),string.Format("{0}{1}", columnLetter, 3));
           newExpenseTypeRange.MergeCells = true;
           newExpenseTypeRange.VerticalAlignment =Excel.XlVAlign.xlVAlignCenter;
           newExpenseTypeRange.HorizontalAlignment =Excel.XlVAlign.xlVAlignCenter;

public static string GetLetter(int index)
       {
           if (index < 0) { throw new Exception("invalid parameter"); }

           List chars = new List();
           do
           {
               if (chars.Count > 0) index--;
               chars.Insert(0, ((char)(index % 26 + (int)'A')).ToString());
               index = (int)((index - index % 26) / 26);
           } while (index > 0);

           return String.Join(string.Empty, chars.ToArray());
       }