The documentation does have sample scripts that demonstrate how you would do that.
What I usually do is export the list from Excel as a CSV or tab separated text file, then load that file into a text editor and add all the information that is required to convert a text list into a valid script to set the items of a dropdown or a list box control.
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Here's a link to a demo file that allows you to paste a list of items and have it automatically populate a combo box: http://acroscript.net/pdf/demos/comboPopulateTest.pdf
Once the combo box is populated, you can copy and paste it to your form. It's possible to change things to allow export values as well.
FormRouter.com offers a free set of tools for setting up form fields.
Another option in addition to those described is this tool I've developed: Custom-made Adobe Scripts: Acrobat -- Import Items from a Text File to a Combo-Box or List Field
It lets you import the items from a text file into a combo-box or a list-box field, including the option to embed the source file into the PDF (so that you can edit it directly and it will update the list) as well as to import not just the display values for the items but also their export values.