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Accumulated depreciation is the total amount a company depreciates its assets, and depreciation expense is the amount a company's assets are depreciated for a single period. Essentially, accumulated depreciation is the total amount of a company's cost that has been allocated to depreciation expense since the asset or assets have been put into use. The accumulated depreciation account is an asset account on a company's balance sheet with a credit balance.
It depends on the context of your question. If you are talking about a single fixed asset, the answer is yes. One way to think of it is that depreciation expense and accumulated depreciation work in tandem. What happens to one happens to the other. The distinction between the two accounts is that depreciation expense (as with all operating expenses) resets back to zero at the end of the year. These are considered period expenses. Accumulated depreciation, in contrast, is a balance sheet account.