I should also ask, what version of Excel are you using, AND what is the
format of the cell when you first enter the formula.

In my copy of Excel (2003 or 2007) just starting with a new book, entering
either
=547/5
or
+547/5
or
=+547/5
results in Excel correcting my 'errors' and displaying a result of 109.4 in
all cases.
And in the cases where I entered +547/5 or =+547/5, Excel changed them both
to become =547/5

"Steve" wrote:

When I enter a division formula by starting with a + sign. I get strange
formating results.

1. enter the formula "+547/5" in a cell
2. change the format of that cell to accounting
3. reenter the formula

The format gets changed to a fraction and the formula is converted to a
number.

What's happening?
--
Steve