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Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells.
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Excel maintains 15 figures in its numbers, but they are not always accurate; mathematically, the bottom line should be the same as the top line, in 'fp-math' the step '1 + 1/9000' leads to a rounding up as the first bit of the 14 bit tail '10111000110010' of the mantissa falling off the table when adding 1 is a '1', this up-rounding is not undone when subtracting the 1 again, since there is no ...
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For example, if the value in Cell A1 is to be obtained by adding 5 to the value in Cell B1, and the value in Cell B1 is to be obtained by adding 3 to the value in Cell A1, no values can be computed. (Even if the specifications are A1:=B1+5 and B1:=A1-5, there is still a circular reference.
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