My 7 year old daughter has puss coming out of a small bump on her gum line on top of her two front teeth, could that be from a tooth access?

Yes. Pus IS an abscess. See pediatric dentist for examination.
Yes, it can be. She needs to be evaluated by a local dentist. You do not want an infection compromising her secondary teeth.
Infection. The bump with pus is an abcess or infection. She should be seen by a dentist to get this checked so it does not effect the growing permanent tooth.