#sql
TRANSFORM IIF(sum([Проводки$].suma) IS NULL,'',sum([Проводки$].suma))
SELECT [Проводки$].num_m AS [№], [Проводки$].mis AS [Месяц]
FROM [E:\BD\HiAsm\p\Documents\Шахматка 2012.xls].[Проводки$] [Проводки$]
WHERE (([Проводки$].sch_d)='232')
GROUP BY [Проводки$].num_m, [Проводки$].mis
PIVOT [Проводки$].sch_k