Top margin in cell is too large.
Vitaly, without a sample document there's really nothing that can be done. Should you be able to attach a test document producing this error, please set this bug to UNCONFIRMED.
Created attachment 83694 [details] archive I'm sorry, i missed the attachment
This problem is caused by using "MS Shell Dlg" font. Please note that LO displays the font name in italics (and will show warning tooltip if you hover the mouse over it) indicating that the font is not available and is substituted. According to Microsoft (http://msdn.microsoft.com/en-us/library/windows/desktop/dd374112.aspx), MS Shell Dlg is a "logical font" that map to different real fonts on different systems (system-specific). They are used in user interface elements, and should not be used in documents that are intended to look identically wherever used. Naturally, MS software does support these mappings. But I feel that using these "fonts" is a bad thing per se, and should be avoided by document authors. If you set the font manually to Microsoft Sans Serif (Font Mapping on Windows 2000, Windows XP, Windows Server 2003, Windows Vista and Windows 7), the rendering will be much better. I mark this as "NOTABUG", but if you feel this incorrect, please reopen it with a description. It could be an enhancement request to support these MS-specific custom mappings (though it will be inherently system-dependent, and thus inappropriate in editing software).
Created attachment 83808 [details] anoterfiles
I saved another report from 1C:Enterprise into .xls and .xlsx. The default font is Arial. Almost nothing changed. Text in cells moved 1 pixel up.
Ok, reproducible with 3.3.0.4 - 4.1.0.4 under Win7x64. Two problems in the attachment 83808 [details] can be seen: 1. The cells have spacing (0,35mm) that is absent in original spreadsheet (seems that Excel doesn't have this concept at all). 2. The shift from left in LO is much more than in Excel. According to ISO/IEC 29500-1, the "indent" attribute of "alignment" element is an integer that is number of triple spaces in the normal font of the cell. ODF expresses indent in normal length units. So, the conversion from Excel indent "1" triple spaces of Arial size 8 font to "12pt" seems to be incorrect. The problems are identical both in XLS ans XLSX.
Created attachment 83827 [details] Screenshots of MS Excel and LO 4.1.0.4 under Win7x64
Shift problem is Bug 67774, so this one is only about wrong spacing in cells.
LO 4.2 hasn't this bug fix
The problem is resolved in LO 4.3. I mark as fixed