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What is an absolute cell reference (BEC exam)?

The BEC section of the CPA exam might test your knowledge on spreadsheets the various types of cell references. The common references include absolute cell references, mixed cell references, and relative cell references.

An absolute cell reference is when a spreadsheet refers to a specific cell, no matter where the formula or reference is on the spreadsheet. For example, if a spreadsheet used the sales tax % throughout a spreadsheet, the spreadsheet should input the sale tax % in a specific cell, and then every formula in the spreadsheet should reference that specific cell.


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