MS Excel
Rounding errors can occur

When you show the results of formulas with different decimal places that the calculated results
Because excel uses hidden decimal places in computation
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
A circular reference is

Geometric modeling tool
A cell that points to a drawing object
Always erroneous
A formula that either directly or indirectly depends on itself

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