Oh yes there are -- in binary. Being a repeating result is not a property of a value, it's a property of a value *as represented in a certain base*. So 2/3 is infinitely repeating in decimal ("0.666...") but very neat in base-3 ("0.2"). Similarly, 1/100, or even 1/10, is very neat in decimal but infinitely repeating in binary. Spreadsheets store currency as floating-point numbers (otherwise fractions of a cent/penny couldn't be represented), so rounding errors are to be expected.

Now of course Excel could use more smarts here, and remember somewhere that all the values were entered explicitly in decimal with two fractional digits, and perform the sum in integer cents/pence. But this sort of mixed-mode arithmetic is a more advanced feature which perhaps it doesn't have. (Perhaps, even, there's a mixed-mode type that isn't Currency?)

Or you could do the same thing "manually" by storing integer numbers of cents and using a custom format to display them looking like currency.

Peter