There is a way to do this that allows for any length of text in a cell. One only has to unzip the OOXML, parse it, load into a table...

handkot's method #2 is very efficient, the other code posted isn't.
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I would do this slightly differently for the sake of simplicity and code maintenance.

Here is an optimization of the code, simply by adding the text() function will cut the servers effort by almost 50%.
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CREATE...

There are several ways of doing this, here is one
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USE TEEST;
GO
SET NOCOUNT ON;

;WITH SAMPLE_DATA([AccountNumber],[Charge Category]) AS