In a computer spreadsheet absolute cells reference can be represented as​

$B$3.

Explanation:

Microsoft Excel is a software application or program designed and developed by Microsoft Inc., for analyzing and visualizing spreadsheet documents.

A spreadsheet can be defined as a file or document which comprises of cells in a tabulated format (rows and columns) typically used for formatting, arranging, analyzing, storing, calculating and sorting data on computer systems.

Generally, rows are numbered numerically as 1, 2, 3, 4, 5, etc. from top to bottom while columns are labeled alphabetically as A, B, C, D, E, etc. from left to right.

Hence, row is the horizontal arrangement of cell while column is the vertical arrangement of cell in a spreadsheet (table of cells).

An absolute cell reference involves the addition of a dollar sign ($) to a particular cell in a spreadsheet.

In a computer spreadsheet, absolute cells reference can be represented as $B$3. This cell reference refers to cell "B3."