Result_str = "r1c1,r1c2,r1c3\nr2c1,r2c2,r2c3", Bom = unicode:characters_to_list(unicode:encoding_to_bom(utf8)), unicode:characters_to_binary(Bom++Result_str, unicode, utf8), %wps能够正确识别，加BOM后office excel能够正确识别（excel2007sp1需打补丁）。
原文：http://www.cnblogs.com/weibaer/p/4651233.html