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My PC version of Quickbooks data files are shown on my Mac desktop but I do not know how to restore them to QB when running VB with Win10. I've tried restoring the files but from within VB/Win10/QB Pro the files cannot be found.
Help is appreciated

Just because a program that runs in the context of VirtualBox has a problem, it doesn't make it a VirtualBox problem. You're having an issue that has nothing to do with VirtualBox, so my suggestion would be to treat it as such, as a native problem with the OS or the application of the guest.

Operating Quickbooks within BootCamp on MacBook Pro. Trying to move/copy/restore QB data files to QB in VirtualBox on another iMac. Have backed-up those data files to a USB and uploaded them to my iMac desk top. Unfortunately from within VB/W10/QB those files cannot be located to restore.
What do I need to do to get VB/W10/QB to speak with files on my iMac desktop?
Any help will be greatly appreciated.

I merged your two questions. Remember that duplicates are not allowed and a third similar question will be deleted.

First question is have you talked to Quicken about that? Quicken and QuickBooks are notorious for incompatibilities between their own files on different OSes. Personal experience, I had my Quicken files in Windows (NT4) for years. When I decided to go all the way Mac, I had my old computer for at least a year and I was doing double entries, because the Mac couldn't read the Win data files and vice versa. Until I was sure that everything was correct, it was a really painful experience. That's why I never went Quicken again.

Second (and maybe I misunderstood the problem completely), are you having a problem getting the files inside the VM? If that's what you were asking, then please have a look at ch. 4.3 Shared folders. Share a folder from your Mac (like your Desktop or your USB stick) and you'll see it in your guest.