Personally I would find dividing by 25 (or rather multiplying by 0,04) even easier, but that's not what counts.
I think if you would use 24 for a very short 23.976fps-movie, this could be acceptable and there would probably not be a real problem.
However, on a 2 hours movie this would eventually represent something like about 7 seconds difference, which - I think - would be unacceptable.
