Well I see the point to try to cater to users that might not be fluent in english - the target userbase for Excel is much more broad than a programming language, and if you want someone with low knowledge of both computers and english to be using Excel effectively, it helps a lot that e.g. your rows column is called "rows" and not asdfghjkl or something gibberish for you.

You seem to be french - so I am confident you can picture someone (dad, mom, an old uncle perhaps?) that would have an easier time remembering that a function is called RECHERCHEV than if it were called VLOOKUP or ASDFNASF!#^E3 or what have you.