What you specifically can’t do at this point is view every file type. Next to presentations that are listed you’ll see the text “Not available for view.” (The sparse Google help file on the subject says you can view them on the iPhone, though.) However, spreadsheets and word processing documents are listed for mobile view. Opening a text document results in the page being displayed normally. Try to open a spreadsheet, and you are offered to view it as HTML or download it as XLS (Excel).
The HTML view of spreadsheets is a specially formatted display mode, shown above. By default it only lists a single column, but then allows you to click through to the next column or jump straight to a specific cell (if you know its coordinates). You can also list the contents of just a single row, which is then displayed vertically instead of horizontally. As is the case with the word processing docs view, actual editing of content does not seem possible.
[Thanks Duncan Fairley!]
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