Dividing to column A by column B and some cells in column B contains zeros.

Sub DivideAndSum()
Dim lngLastRow As Long
Dim lngIndex As Long

lngLastRow = Range("A65536").End(xlUp).Row
If Cells(1, 2).Value <> 0 Then
    Cells(1, 3).Value = Cells(1, 1).Value / Cells(1, 2).Value
Else
    Cells(1, 3).Value = 0
End If
For lngIndex = 2 To lngLastRow
    If Cells(lngIndex, 2).Value <> 0 Then
        Cells(lngIndex, 3).Value = Cells(lngIndex, 1).Value / Cells(lngIndex, 2).Value + Cells(lngIndex - 1, 3)
    Else
        Cells(lngIndex, 3).Value = Cells(lngIndex - 1, 3)
    End If
Next
End Sub

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