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Default File names within formulae

Help - is it possible to reference data from another spreadsheet by using a
named range or otherwise within the formula? e.g. You want to retrieve data
from cell A1 in another spreadsheet named "accounts january.xls" - you would
normally type =c:\[accounts january.xls]'!A1. Each month the name of the
spreadsheet source changes to "account february.xls" etc..etc.. This formula
exists in many cells - is it possible to name this "changing" spreadsheet
name by referencing all these formulas to one cell which contains the name of
the spreadsheet source? e.g =c:\[=b2].xls'!A1

 
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