Yes. Good stuff.
The calories that a person consumes that the body does not need for energy the body converts to fat.
NO!! (lol, I've got to get you right on this, its for your own good). That's 1980s weight watchers stuff.
Just one argument against that is that many times if your body doesn't utilize calories they are simply passed, just as many other ingested elements. Feces contains calories.
In other words it's not just a mathematical eqaution. There are many factors that are to be considered when thinking about how fat cells are formed and how the body absorbs food.
Another argument would be that you could eat a 1,000 calorie meal of candy one day, a 1,000 calorie meal of steak on another, 1,000 if salad another and a 1,000 calorie meal of bread on another day and have very different results as far as weight gain, fat production energy levels, blood sugar, metabolism, etc. etc. on each day.
See what I'm saying?