ID what is a record label and what is a field label on import

I’m new. Most of my problems would be solved if I could define what is a record label and what is a field label. In an Excel file I have Months (MM/DD/YY) across the top and Employees along the side. Even when I copy and flip the excel file’s x axis for y axis (copy/paste/format special change x/y), it still picks up the date as the record and Name as a field label.
Sincerely,
James