Got the fieldnames wrong in my earlier post above, but as pointed out by the others, you need to handle fields that can result in zeros in the denominator(s) :
Microsoft Access is a rapid application development (RAD) relational database tool. Access can be used for both desktop and web-based applications, and uses VBA (Visual Basic for Applications) as its coding language.
use the iif this way
iif([field1]=0,0,[Field2]/