I wanted to take long close look at a spreadsheet on my Pocket PC the other day. So, I emailed it to my Gmail (Google Mail) account from where I could easily download the file to a PC that did not have ActiveSync on it (and on which I did not want to install it). When I opened my email in Gmail, I noticed that one of the options was Open in Google Spreadsheets. A column with text it in appeared but two columns containing date and time functions (e.g., =date(2006,11,18), =time(22,49,00)) were all empty.
I manually typed in a date function to demonstrate to myself that Google Spreadsheets supported that function… and it does. I was able to view the Excel spreadsheet translated to HTML by Gmail as well as download and work with the file showing that Gmail itself left the data unmodified.
It would have been nice to be able to email an Excel Mobile spreadsheet to myself at Gmail, work on it at any web enabled PC, and then mail it back to myself on my Pocket PC. But, oh well, perhaps Google will fix this in the future.