Is ZCAccNum a number field in the database or is it a string field? Also, can it have a null value? If it could be null you can change the formula like this:
if isnull({CUSTOMERS.ZVAccNum}) or {CUSTOMERS.ZVAccNum} = 0 then {@ACCDefault} else "AC: " + ToText({CUSTOMERS.ZVAccNum}, 0, ‘’)
(this assumes that ZVAccNum is a number field.)
Another way to do this would be to set the Null Handling option in the formula editor to use default values for nulls.
In the Formula Editor there are two menu bars. In the bottom menu bar there are two drop-down lists. The one on the right has two options: “Exceptions For Nulls” and “Default Values for Nulls”. This option only affects the current formula.
Go to File>>Options>>Formula Editor. Toward the bottom of the screen is a drop-down list for “Null Treatment” that has the same two options. Changing this setting will affect all new formulas created after the setting was changed.