I found this possible solution:
In Excel 2007 you can click on the 'Cell Styles' option on the menu bar. Then right Click on 'Normal' in the top left hand corner of the displayed styles and then select the 'Modify' option. you will see that the number format is set to date and time.
Select the format... button and then select whichever format you want for general numbers, e.g. two decimal places and red for negative. Click on 'Ok' and you should see that the format in the dialogue box has been reset to '0.00;[Red]0.00'. Click on OK, and then save the spreadsheet. You should find that all cells now default to this format for numbers rather than Date/Time.