$$\mathbb{Q}=\left\{\sum_{n=1}^k f(n)\mid k,n\in\mathbb{N}\land f\text{ is a finite composition of $+$, $-$, $\div$, $\times$}\right\}$$
Reasoning:
Any real number can be described by a (sometimes infinite) sum of rational numbers. If such a sum is taken to be $q=\sum_{n=1}^k f(n)$, then every real number which is not rational can be approximated to arbitrary precision by increasingly large $k$. If $f(n)$ is composed solely of elementary arithmetic operations ($+,-,\div,\times$), then $q$ remains rational for all $k<\infty$.
If the quotient of any two rational numbers is also rational, then it follows that for elementary functions $f$ and $g$, the quotient of the summations $\sum_{n=1}^k f(n)$ and $\sum_{n=1}^k g(n)$ is always rational even as $k$ tends towards infinity.
Intuitively, it would seem that the quotient of any two such summations is always rational even if $k=\infty$. However, this is not the case, as there are many infinite sums satisfying the above conditions which are irrational.
Therefore, the sum is rational iff the upper bound $k$ is finite.
Becuase any real number may be represented as a summation, it follows that any rational number can be represented as a summation.
Thus, every rational number can be represented as a finite sum of elementary functions.