You can change the color of the value of a cell or the background color of the cell but not both.

true or false?

This is false. You can change both the color of the value of a cell as well as the background color of the cell. The value of a cell is what is written inside it, for example numbers or letters. The background color of the cell is what is behind the text. There are two different buttons for these functions, and you can choose to change one, both, or neither of them. Normally, the default will be a white background with black letters or numbers, although there are many other options. Thus, the font of the value of a cell can differ from the color of the background.