with same font and pixel number different column width
 

After opening a new book in Excel 2000, I got column widht shown with 8.11
(80 pixel). My default font Arial Unicode MS 12.

In an other case I received a reformatted worksheet, formatted with my
favourite default font Arial Unicode MS 12 and column width given as 10.71
(80 pixel).

Taking one book sent to me by a friend I got 8.38 (72 pixel)
His default font was MS PGoschku 11 (some kind of japanese). After applying
my favourite font Arial Unicode MS 12 to same worksheet width remains at 8.38
(72 pixel).

Somebody any good explanation on this behaviour and probably a solution to
format my friends Excel-sheet with my desired column width?