What's the difference between a field and a record using Microsoft Excel?

Field and Record are database terms.

If you look at it from the top-down, a database consists of records--a collection of data, all of which belongs to one person or account or business or other unique entity; and each record consists of a collection of fields, each of which contains a chunk of data. .

The way simple databases have historically been set up, a row corresponds to a record, and the individual cells within that row correspond to the particular data or expression in the various fields which make up that record. Records are represented by particular rows, and fields identify the type of information in each particular column. Where the rows and columns intersect is a cell, which corresponds to the particular field (type of information) for a particular record.