Here you go
SELECT [Fiscal 2005 Price File OFFICIAL V1].NIIN, [Fiscal 2005 Price File OFFICIAL V1].[ACT-CD], [Fiscal 2005 Price File OFFICIAL V1].[2005 LAC], [FY04 Std Exc LAC LRC].[2004 LAC Amt], [Fiscal 2005 Price File OFFICIAL V1]![2005 LAC]-[FY04 Std Exc LAC LRC]![2004 LAC Amt] AS [LAC Difference], ([Fiscal 2005 Price File OFFICIAL V1]![2005 LAC]-[FY04 Std Exc LAC LRC]![2004 LAC Amt])/[FY04 Std Exc LAC LRC]![2004 LAC Amt] AS [LAC % Change], [Fiscal 2005 Price File OFFICIAL V1].[2005 LRC], [FY04 Std Exc LAC LRC].[2004 LRC Amt], [Fiscal 2005 Price File OFFICIAL V1]![2005 LRC]-[FY04 Std Exc LAC LRC]![2004 LRC Amt] AS [LRC Difference], ([Fiscal 2005 Price File OFFICIAL V1]![2005 LRC]-[FY04 Std Exc LAC LRC]![2004 LRC Amt])/[FY04 Std Exc LAC LRC]![2004 LRC Amt] AS [LRC % Change]
FROM [Fiscal 2005 Price File OFFICIAL V1] INNER JOIN [FY04 Std Exc LAC LRC] ON [Fiscal 2005 Price File OFFICIAL V1].NIIN = [FY04 Std Exc LAC LRC].NIIN
WITH OWNERACCESS OPTION;