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This function returns the cosine of the specified angle.
COS(angle)
[Required] This function can take any real number as an argument. The angle argument is the angle in radians for which you want the cosine.
If the angle is in degrees, multiply it by PI/180 to convert it to radians.
COS(B2)
COS(R1C3)
COS(45*PI()/180) gives the result 0.707106781
COS(RADIANS(30))