Try something like this:
=IIF(([Rollover]+[Bucket])>0,0,([Rollover]+[Bucket]))
Although, your Excel formula references D2 and C3, in different rows. That's going to be a bit tricky in Access if that's what you really need to do. It is possible to do, if that's what you really want, but you may need to add a ROW Number field (or an autonumber ID field) in order to do that.
Blair
Editted: (since I just read the "see more comments")
The quick and dirty way to do this is to add the RowNumber field, the make a query from the dataset with a calculated field output NextRowNumber: [RowNumber]+1. Link the query and the dataset together with RowNumber and NextRowNumber. Use the [Rollover] field from the query ([Query]![Rollover] and the [Bucket] field from the dataset ([dataset]![Bucket]) in the equation above.
There is likely a more elegant way to do this in VBA, but the linked query / dataset should work.
Blair
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