Thanks @Constantine
The #REF! issue has been resolved.
But the reference value is not updated when I change the source, nor is it updated when I save the source file or click the calculate button. as follows:
https://nisigaki.onlyoffice.com/s/F96dXcbwgdsL5pN
0:14 set reference formula in b.xlsx
0:27 change source value in a.xlsx
0:30 but not updated b.xlsx
0:38 click calculate but not updated
0:45 save source file a.xlsx
0:49 not updated b.xlsx
0:54 click calculate but not updated
1:04 reenter reference formula in b.xlsx
1:09 display correctly