MS Excel
Each excel file is called a workbook because

It can be modified
It can contain many sheets including worksheets and chart sheets
You have to work hard to create it
It can contain text and data

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MS Excel
Rounding errors can occur

Because excel uses hidden decimal places in computation
When you show the results of formulas with different decimal places that the calculated results
When you use addition and subtraction in a formula
When you use multiplication, division, or exponentiation in a formula

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