Which of the following statements about cell referencing in MS Excel is incorrect ?
In the R1C1 reference style, absolute row or column numbers are enclosed in square brackets.
Excel offers two reference styles, and the question turns on how each of them marks an absolute reference.
The statement about R1C1 is the incorrect one. In R1C1 the square brackets mark a relative offset, not an absolute position: R[1]C[-1] means one row down and one column left of the current cell, whereas an absolute reference is written with plain numbers and no brackets, as in R5C3 for row 5, column 3. The statement reverses this.
The other three statements are all correct. A reference may point to another worksheet, written as Sheet2!A1. In the A1 style a relative reference is indeed the column letter followed by the row number, as in B7. And in the A1 style the dollar sign is exactly what makes a reference absolute, as in $B$7.
Hence, the incorrect statement is the one claiming that in the R1C1 reference style, absolute row or column numbers are enclosed in square brackets.
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