It's not top to bottom, it is "natural" order, which means following the
chain of dependencies.
If there is no preferred order from that point of view, then the order in
which the formulas have been entered may play a role.
But this might change the next release, because it is not part of the formal
specification of Excel.
Of course you can force dependencies by adding +A1*0 or something similar to
a formula.
Just curious; why would one require to influence the calculation order?
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