Final answer:
The statement is false; the correct Excel workbook file extension is .xlsx for newer versions, .xls for older ones. The .xmla extension is not associated with Excel workbooks.
Step-by-step explanation:
The statement that an Excel workbook has the file extension .xmla is false. The correct file extension for an Excel workbook is typically .xlsx for files created with Excel 2007 and later versions, which includes support for macros. For earlier versions of Excel (Excel 2003 and earlier), the standard file extension is .xls. There are also other specific extensions like .xlsm for macro-enabled workbooks and .xlsb for Excel binary workbooks, but .xmla is not a standard Excel workbook file extension.