Sub pokazat_formulu()
Dim MyFormula As String
Dim RangeToUse As Object, SingleArea As Object, SingleCell As Object

MyFormula = ActiveCell.FormulaLocal

  Set RangeToUse = ActiveCell.DirectPrecedents
  For Each SingleArea In RangeToUse.Areas
    For Each SingleCell In SingleArea
        MyFormula = Replace(MyFormula, CStr(SingleCell.Address(RowAbsolute:=False, ColumnAbsolute:=False)), Round(SingleCell.Value, 2))
    Next SingleCell
  Next SingleArea

ActiveCell(, 2).Value = Mid(MyFormula, 2) & " = " & Round(ActiveCell.Value, 2)
  
End Sub

Public Function Показать_формулу(Ячейка)

Dim MyFormula As String
Dim RangeToUse As Object, SingleArea As Object, SingleCell As Object

MyFormula = Ячейка.FormulaLocal

  Set RangeToUse = Ячейка.DirectPrecedents
  For Each SingleArea In RangeToUse.Areas
    For Each SingleCell In SingleArea
        MyFormula = Replace(MyFormula, CStr(SingleCell.Address(RowAbsolute:=False, ColumnAbsolute:=False)), Round(SingleCell.Value, 2))
    Next SingleCell
  Next SingleArea

Показать_формулу = Mid(MyFormula, 2) & " = " & Round(Ячейка.Value, 2)

End Function