Question

what is cell and how is it referred in MS Excel

Answer 1

A cell reference refers to a cell or a range of cells on a worksheet and can be used in a formula so that Microsoft Office Excel can find the values or data that you want that formula to calculate.

Answer 2

A cell is the intersection between a row and a column on a spreadsheet that starts with cell A1. Below is an example of a highlighted cell in Microsoft Excel; the cell address, cell name, or cell pointer "D8" (column D, row 8) is the selected cell and the location of what is being modified.
A cell reference refers to a cell or a range of cells on a worksheet and can be used in a formula so that Microsoft Office Excel can find the values or data that you want that formula to calculate.