Is there mannual about how to develop both symbol and layout view pcell?

Based on your questions, are you really asking about creating parameterized cells (PCells)? Or are you just trying to understand what all the different views are used for?

Put simply (for the basics), symbol views are what you place in a schematic. The views such as spectre, hspiceD, auCdl etc are what are called "stopping" views which are used to control netlisting. The idea is that the netlisters traverse the design hierarchy, and have a list of candidate views to switch into (which are tried in order). If it ends up in one of the list of views in the "stop list" the hierarchy isn't expanded any further than that device/component is seen as a leaf component for the netlister. For CDF-based netlisters (e.g. spectre, auCdl, hspiceD) then the simulation information section in the CDF for that component describes how the netlister formats that leaf instance.

If you are talking about PCells, there's a general manual Virtuoso Parameterized Cell Reference which does tend to be more layout-focused (as that's the most common type of PCell). Note we also have a tool Cadence PCell Designer which makes it much easier to create layout, symbol and schematic PCells without you needing to write SKILL code.

Andrew