On Mon, Oct 4, 2021 at 04:58 PM, Robert Doc Wright godfearer wrote:

But it is just these two cells.

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Hence the reason for my earlier suggestions, because those 2 cells are not giving me any issue using the file you gave the link to.

You could also try an uninstall/reinstall on NVDA and/or a repair install on Microsoft Office, too.  This is definitely an odd one.
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Brian - Windows 10, 64-Bit, Version 21H1, Build 19043  

The ignorance of one voter in a democracy impairs the security of all.

         ~ John F. Kennedy