Use PowerShell to import user accounts in virtual machine.

I am working with a VMWare virtual machine. The assignment is to use Powershell to import a long list of user accounts that was provided in .xlsx format. I changed the file to .csv format. I am having trouble figuring out how to correctly get this file into my virtual machine. I can get the file into my virtual machine, but it cannot be read because I do not have excel in my vm. I cannot figure out how to go about this.

Thank you