MS Excel
Rounding errors can occur

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

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MS Excel
A circular reference is

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

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