Range names must not contain any blanks. For example, it is much easier to read a formula for value-added tax if you can write &quot; = Amount * VAT_rate &quot; instead of &quot; = A5 * B12 &quot; . In this case, you would name cell A5 &quot; Amount &quot; and cell B12 &quot; VAT_rate. &quot;
例如，如果可以编写“= Amount * Tax_rate”，而不是“= A5 * B12”，则营业税公式要容易辨识得多。在这种情况下，应该将单元格 A5 命名为“Amount”，而将单元格 B12 命名为“Tax_rate”。