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Default Numbers changing between sheets

On sheet1: Cell C1 has value of the sum of two other cells. Cell C2 has the
sum of two other cells. Cell C3 is the result of adding C1 and C2. All
numbers are to two decimals (Accounting format)
On sheet2: Cell D4 = 'sheet1'!C3 however when calculated, the number in the
cell is to four decimal points and does not equal the number on sheet1 (C3 =
381.97 but D4 = 381.9683). What is causing this? All numbers are entered as
two decimal place numbers and formatted as accounting (it is a budget
program). How do numbers with two decimal places become a smaller number to
four decimal places when referenced from one sheet to another? This was
written in Excel 2007 and run in Excel 2007.

 
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