Can we lock the excel cells (columns) in the report output

[ssikji]

Hi,
Can we lock the excel cells (columns) in the report output
Here is the example
A              B             C      D
---------------------------------------------
100            105        =A1-B1          =C1/A1
400            450        =A2-B2            =C2/A2
                             =A3-B3            =C3/A3
Requirement is user will insert the values in the B columns once the report is generated to excel and delivered to them, so that in the 'C' & 'D' column they can see the values.

Note: Columns 'A', 'C' & 'D' should be locked so they should not edit the values of 'A' column and edit the formula in 'C' & 'D'