АДРЕС в Excel
ActiveSheet.Cells(salesNo + 1, 5).Formula _
= "=""Subtotal for ""&ADDRESS(" & salesNo - 1 & ",3)"
или
ActiveSheet.Cells(salesNo + 1, 5).Formula = "=" & Chr(34) _
& "Subtotal for " & Chr(34) & "&ADDRESS(" & salesNo - 1 & ",3)"
Чтобы избавиться от знаков $:
ActiveSheet.Cells(salesNo + 1, 5).Formula _
= "=""Subtotal for ""&ADDRESS(" & salesNo - 1 & ",3,4)"
или
ActiveSheet.Cells(salesNo + 1, 5).Formula = "=" & Chr(34) _
& "Subtotal for " & Chr(34) & "&ADDRESS(" & salesNo - 1 & ",3,4)"
EDIT
ActiveSheet.Cells(salesNo + 1, 5).Formula _
= "=""Subtotal for ""&INDIRECT(ADDRESS(" & salesNo - 1 & ",3,4))"
или
ActiveSheet.Cells(salesNo + 1, 5).Formula = "=" & Chr(34) _
& "Subtotal for " & Chr(34) & "&INDIRECT(ADDRESS(" & salesNo - 1 & ",3,4))"