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Так будет правильно:

Name	DataType	Subtype	Length
recCompanyInf	Record	Company Information	
xlApp	Automation	'Microsoft Excel 11.0 Object Library'.Application	
xlSheet	Automation	'Microsoft Excel 11.0 Object Library'.Worksheet	
xlBook	Automation	'Microsoft Excel 11.0 Object Library'.Workbook	

CREATE(xlApp);
xlBook := xlApp.Workbooks.Add;
xlSheet := xlBook.Worksheets.Item(1);
xlSheet.Name := 'test';
recCompanyInf.FINDFIRST;
recCompanyInf.CALCFIELDS(Picture);
recCompanyInf.Picture.EXPORT('c:\temp.bmp');

xlSheet.Shapes.AddPicture('c:\temp.bmp', 1, 1, 0 ,0, 0, 0);
xlSheet.Shapes.Item(1).ScaleHeight(1, 1);  //"Реанимируем" оригинальный размер картинки
xlSheet.Shapes.Item(1).ScaleWidth(1, 1);


Report - OnPostReport()
xlApp.Visible(TRUE);
xlApp.UserControl(TRUE);