You can put the date in a cell and use the indirect formula to get the month (abr, may , etc)
<table border="1" cellspacing="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:76.04px;" /><col style="width:136.87px;" /></colgroup><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td > </td><td >B</td><td >C</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >1</td><td >DATE</td><td >INDIRECT</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >2</td><td style="text-align:right; ">01-abr</td><td style="text-align:right; ">400</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >3</td><td style="text-align:right; ">01-may</td><td style="text-align:right; ">500</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >4</td><td style="text-align:right; ">01-jun</td><td style="text-align:right; ">600</td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b></b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Cell</td><td >Formula</td></tr><tr><td >C2</td><td >=INDIRECT(TEXT(B2, "mmm") & "!D3")</td></tr><tr><td >C3</td><td >=INDIRECT(TEXT(B3, "mmm") & "!D3")</td></tr><tr><td >C4</td><td >=INDIRECT(TEXT(B4, "mmm") & "!D3")</td></tr></table></td></tr></table>