Functions That Work Identically
VLOOKUP, INDEX, MATCH, SUMIFS, COUNTIFS, IF, IFERROR, CONCATENATE — these work the same in both platforms.
Key Differences
Array formulas: Excel uses Ctrl+Shift+Enter (or dynamic arrays in 365). Google Sheets uses ARRAYFORMULA() wrapper.
Sheets-only functions: REGEXEXTRACT, REGEXREPLACE, ARRAYFORMULA, QUERY, IMPORTRANGE, FILTER (legacy).
Excel-only functions: LAMBDA (365), LET (365), XLOOKUP (365 only, Sheets has it too now).
Named Ranges
Both support named ranges, but the syntax for cross-sheet references differs slightly. Sheets uses Sheet1!A1 while Excel may require 'Sheet 1'!A1 for sheets with spaces.
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