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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MS Excel
To create a formula, you can use:

Values or cell references although not both at the same time
Value and cell references
Cell references but not values
Values but not cell references

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