下記のサンプルコードでうまくいくことを確認しました。
Public Sub Sample()
Const ExcelFileName = "C:\test\Tbl1.xlsx"
DoCmd.TransferSpreadsheet acExport, 10, "Tbl1", ExcelFileName, True
Dim objExcel As Object, objWb As Object, objWs As Object
Set objExcel = CreateObject("Excel.Application")
Set objWb = objExcel.Workbooks.Open(ExcelFileName)
Set objWs = objWb.Worksheets(1)
objWs.cells.Font.Size = 10
objWb.Save
objWb.Close
objExcel.Quit
Set objExcel = Nothing
End Sub
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