The Ribbon interface, which replaced the traditional Menu and CommandBar control structure in Excel 2007, displays different groups of Panels depending on the selection. A Panel is a group of buttons with related functionality. In the image, the Home selection is shown with three panels: Clipboard, Font, and Alignment.
With version 2007, Excel eliminated the traditional Menu and CommandBar control structure, replacing it with an interface known as the Ribbon. Depending on your "menu" selection (but it is not really a real menu), different groups of Panels will be made visible. (A Panel is a group of buttons with related functionality. In the image below, the Home "menu" is selected and three panels are shown: Clipboard, Font, and Alignment. Back in the development phase, panels were called chunks. I don't know if there is now an official name for these objects.) If you select the Home "menu", you will see one set of panels. If you click the Insert "menu", another group of panels will be made visible. A snapshot of part of the Ribbon is shown below:
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