In excel function set doesn't work well with escape

This problem only happens in excel. In word works fine

Steps to reproduce:

1. Create these two custom fields in your instance: WBS - Project keys, WBS - Subtask JQL
2. In one issue in custom field WBS - Project Keys put TEST, in custom field WBS - Subtask JQL put fixVersion = "V 1.0.0"
3. Export this template template_debug1.xlsx
4. Error the result is this:  

But it should be