Yes, it's odd that Access can't recognize an Excel number format like (1234.56) as a negative, but, that's what makes life interesting.
You'll need to import the field as pure text, then run an update query to strip off the parentheticals and add a dash to the front and then you can go in to table design to convert the field back to a Number datatype.
The tricky part is stripping off the two parens. I'll assume that they are the FIRST and LAST characters of the field..
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