Bluetooth keyboard required. Excel's keyboard shortcuts on Android only activate with a Bluetooth keyboard connected. The shortcut set does not apply to touch-based navigation.
Modifier keys on Android. Excel on Android uses Ctrl as the primary modifier for most shortcuts when a Bluetooth keyboard is connected, following the Ctrl convention used on Windows and the web, rather than the Command convention of iOS.
Shortcut scope. Coverage includes cell navigation, formula entry and confirmation, and basic formatting. As with the iPhone version, macros, Ribbon customization, and advanced features are not available.
Android tablet use. Excel on Android is more commonly used with a keyboard on a tablet than on a phone. The shortcut set is the same regardless of device, it covers what the Android app supports with a Bluetooth keyboard attached.