This should do as you want:
select sum(case when acct_no = '52' then amount else 0 end)
/ sum(case when acct_no = '53' then amount else 0 end) as amount
from this_table
where acct_no in ('52','53')
To make the amount column show zero if the divisor is zero (rather than return an error), you can use:
select case when sum(case when acct_no = '53' then amount else 0 end) = 0 then 0
else
sum(case when acct_no = '52' then amount else 0 end)
/ sum(case when acct_no = '53' then amount else 0 end) end as amount
from this_table
where acct_no in ('52','53')
May be useful if you plan on doing this often and/or using the results in an application where you don't want an error thrown back at you.