How do I reference a cell in a another spreadsheet?

I have a result budget in one spreadsheet, and doing a cash flow budget in another spreadsheet.
How do i reference cells in my result budget from my cash flow spreadsheet? I.e. cell references across two different files.
I am convertering Excel worksheets, and there i have a lot of these kinds of references.
Thanks,
Björn, Gothenburg, Sweden

ykickamoocow wrote:
Open YOUR eyes.
I believe they already stated what they were looking for. So didn't need your highlighted document.
Yvan's eyes were quite open. He is aware of what the OP asked. He is also aware (as ykickamoocow apparently is not) of what moe-jiller asked. The 'highlighted document' was posted in response to moe-jiller, and directly answered moe-jiller's question.
I must say that this is another poor bit of work by Apple. Numbers is not as useful in some basic areas as Excel.
That is very frustrating, as I also need this ability to link between different files.
If you feel that Numbers is not a suitable tool for what you wish/need to do, then use a tool that is suitable to that job. If you think a feature is needed to make numbers a suitable tool for what you wish/need to do, then use the Provide Numbers Feedback menu item in Numbers Help menu to make a feature request.
Regards,
Barry

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