You really need to read up on database normalization. You are proposing to store something that can be calculated at any time. Why? This wastes space and can lead to data errors if you get the rate wrong. You can also store every year's data in the same table and just sort them by year, but that's a slightly different question.
Check the archives, or the MS Knowledge Base, or the web, or a book, for 'database normalization'. Access is not the same as Excel.