Not all decimals can be expressed as fractions. Only terminating and recurring decimals can be expressed as fractions.
eg
a recurring decimal:
0.3333333... = 1/3
A terminating decimal:
0.125 = 1/8
A decimal that does not recurr or terminate, cannot be expressed as a fraction.
eg
Pi = 3.141592654...
Pi can not be expressed as a fraction as it does not recurr or terminate.
It can only be approximated to a fraction.
eg
Pi ≈ 355/113 but is correct to 6 decimal places.
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Every fraction is an equivalent fraction: each fraction in decimal form has an equivalent rational fraction as well as an equivalent percentage fraction.
The percent sign in every percent means, "out of 100." Therefore, to express a percent as a fraction, simply place the percent number over 100 and simplify if possible. If it is an improper fraction, to change it into a mixed number, see: http://wiki.answers.com/Q/How_do_you_express_a_fraction_into_a_mixed_number&updated=1&waNoAnsSet=2
Yes, it may be a repeating decimal, such as 1/3 = 0.33333.... or 1/11 = 0.090909.... or something longer such as 1/7 = 0.142857142857142857.... where the '142857' is the repeating part. But every rational number (eg. fraction) can be mapped to a corresponding decimal equivalent.
Well, let's take a moment to appreciate the number 261. As a fraction, 261 can be written as 261/1, which is already in its simplest form. And as a decimal, 261 is simply 261.0, showing its full and complete self. Remember, every number is special in its own way, just like you are special too.
To convert a percentage to a fraction, you divide the percentage by 100 and simplify the fraction if possible. In this case, 182 percent divided by 100 is 1.82. Therefore, 182 percent as a fraction is 182/100, which simplifies to 91/50 in its simplest form.