Image you have the exchange rage (i.e. the number of dollars in a pound) in
cell B2 and the column of dollar values starts in cell A5.
The formula you want is: =(A5/$B$1)*1.92
When you copy the formula down column A, the reference will be relative i.e.
it will change depending on which row you are in e.g. A5, A6, A7 - however
the $ signs in the reference to cell $B$1 mean this is an absolute reference
and therefore when you copy the formula down it will always refer to this
cell.
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