To do it, you need to click on the Insert tab in the ribbon, and then click Object. This will open a dialog window allowing you to set the object to insert.
Click on the Create from file tab to insert your specific file.
Click Browse button and select the file you are looking to insert.
There are a few check-boxes for options. Link to file will put a reference to the file,
so any edits made to the embedded workbook will be reflected on the original.
Display as icon will show an Excel icon with the name and location of the original file.
Leaving this unchecked will embed the sheet itself within a floating, moveable and sizable window.
This can only be done through a hyperlink as said sdsurzh. I tried to insert the image as you want, but nothing happened. only if you make the hyperlink, but it is not very convenient. another way I have not found. maybe somebody else knows a way.