what is the equivalent of excel on the mac?

Apple has Numbers. But there's also Microsoft Office 2016 for Mac as well as Office 365 which would allow you to get the latest version via subscription.

Buy Office Home & Student 2016 for Mac - Microsoft Store

The Mac OS X version of Excel, or Numbers, LibreOffice, or similar software.

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What is the equivalent in Mac of Excel?

That would be Excel for the Mac. Historically, Excel was on the Mac before it was on Windows, even before Windows existed.