Regardless of how the cell has been formatted, cell A1 still contains the
value of 5.0568725. To get a zero you would have to round the number in cell
A1 to 4 decimal positions"
Initially I overlooked your formula when I responded the first time but I've
not been able to replicate your answer. I'm using Excel 2003 and regardless
of where I do the rounding I'm getting 0
My guess is that B1 is the result of a calculation an that =(B1-5.0569) is
not zero.
Computers do finite precision math, so rounding errors can accumulate.
Consequently, with floating point values you should test whether
ABS(x-y)<epsilon, instead of whether x=y.