ACCA Applied Knowledge · Management Accounting · Spreadsheets
In a spreadsheet, cell B2 contains the formula =A2*$D$1. This formula is copied down into cell B3. Which formula will appear in B3?
The formula in B3 is =A3*$D$1. When copied down, the relative reference A2 moves to A3, while the dollar signs lock D1 as an absolute reference, so it stays unchanged in the copied formula.
- A=A3*$D$1Correct
- B=A3*D2
- C=A2*$D$2
- D=A3*$D$2
Explanation
Relative references (A2) adjust when copied down, so A2 becomes A3. The absolute reference $D$1 is fixed and does not change. Option B treats D1 as relative, and options C and D wrongly shift the absolute reference.
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