Each cell on a spreadsheet is unique, as all cells have different cell references. So there is only one cell G4 on a sheet for example. In a formula you can refer to that cell and it will not be confused with any other cell. Cells and cell ranges can be given names, but the same name cannot be used for separate cells or separate ranges.
In a database situation, you can set up fields that cannot have duplicate values. These can be primary keys. If you try and enter the same value again, it will not allow you. This allows you to uniquely identify each record in the database.
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An Excel cell reference identifies the location of the cell. It is indicated as an intersection of columns and rows.
EXAMPLE:
The cell in the top left corner is referenced as A1(column A, row 1).
Cells get their names from the column and row they are in. The cell that is where column K meets row 15 is cell K15 for example. Through the Name Manager it is also possible to give a cell a specific name. This can be useful for remembering a cell in a formula. So the cell in which you had calculated a total profit could be given the name Profit and then this could be used as part of a formula. If the profit was in cell K15 and you gave the name Profit to it and you then wanted to multiply it by 10%, then either of these two formulas would work:
=K15 * 10%
=Profit * 10%