MS Excel
Rounding errors can occur

When you use addition and subtraction in a formula
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
Because excel uses hidden decimal places in computation

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MS Excel
To create a formula, you can use:

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

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