We give an operational semantics for the evaluation of spreadsheets, including sheet-defined and built-in numeric functions in the Funcalc spreadsheet platform. The semantics allows for different implementations and we discuss sheet-defined functions implemented using both interpretation and run-time code generation. The semantics specifies the expected result of a computation, also considering non-deterministic functions, independently of an evaluation mechanism. It can be extended to include the cost of formula evaluation for a cost analysis e.g. for use in parallelization of computations. An interesting future direction is to investigate experimentally how close our semantics is to that of major spreadsheet implementations.

我们提供了用于评估电子表格的操作语义，包括Funcalc电子表格平台中的图纸定义和内置数字函数。语义允许不同的实现，我们讨论使用解释和运行时代码生成实现的工作表定义的函数。语义指定了计算的预期结果，同时考虑了不确定性函数，而与评估机制无关。它可以扩展为包括用于成本分析的公式评估成本，例如用于计算并行化。一个有趣的未来方向是通过实验研究我们的语义与主要电子表格实现的接近程度。