Dim r As DAO.RecordSet
    Set r = Me.RecordsetClone
    Dim i As Long
    Dim j As Long
    ReDim OldValue( 1  To  2 ,  0  To r.Fields.Count,  0  To r.RecordCount) As Variant
    r.Bookmark = Me.Bookmark
    r.MoveFirst
    
    For j =  0  To r.RecordCount -  1 
        For i =  0  To r.Fields.Count -  1 
            OldValue( 1 , i, j) = r.Fields(i).Name
            OldValue( 2 , i, j) = r.Fields(i).Value
        Next i
    r.MoveNext
    Next j
    Debug.Print OldValue.Count ' Нужно что-нибудь в роде этого :)

Private Sub Form_Delete(Cancel As Integer)
    Dim r As DAO.Recordset
    Set r = Me.RecordsetClone
    Dim i As Long
    Dim j As Long
    
    r.Bookmark = Me.Bookmark
        j = r.AbsolutePosition
        For i =  0  To r.Fields.Count -  1 
            DelValue( 1 , i, j) = r.Fields(i).Name
            DelValue( 2 , i, j) = r.Fields(i).Value
        Next i
 
    r.Close
End Sub

Private Sub Form_Delete(Cancel As Integer)
    Dim r As DAO.Recordset
    Set r = Me.RecordsetClone
    Dim i As Long
    Dim j As Long
    ReDim DelValue( 1  To  2 ,  0  To r.Fields.Count,  0  To r.RecordCount) As Variant
    r.Bookmark = Me.Bookmark
    r.MoveFirst
    
    j = r.AbsolutePosition
        For i =  0  To r.Fields.Count -  1 
            DelValue( 1 , i, j) = r.Fields(i).Name
            DelValue( 2 , i, j) = r.Fields(i).Value
        Next i

    r.Close
End Sub

OldValue( 1 , i, j) = r.Fields(i).Name
OldValue( 2 , i, j) = r.Fields(i).Value

Private Sub Form_Delete(Cancel As Integer)
    Dim r As DAO.Recordset
    Set r = Me.RecordsetClone
    Dim i As Long
    Dim j As Long
    ReDim Preserve DelValue( 1  To  2 ,  0  To r.Fields.Count -  1 ,  0  To  10 ) As Variant
    r.Bookmark = Me.Bookmark
    r.MoveFirst
    
    j = r.AbsolutePosition
        For i =  0  To r.Fields.Count -  1 
            DelValue( 1 , i, j) = r.Fields(i).Name
            DelValue( 2 , i, j) = r.Fields(i).Value
        Next i

    r.Close
End Sub

Private Sub Form_Delete(Cancel As Integer)
Set R = Me.Recordset
    Dim i As Long
    Dim j As Long
    ReDim Preserve DelValue( 1  To  2 ,  0  To R.Fields.Count -  1 ,  0  To  10 ) As Variant
    R2.Bookmark = Me.Bookmark
    
    j = UBound(DelValue,  3 ) +  1 
    For i =  0  To R.Fields.Count -  1 
        DelValue( 1 , i, j) = R.Fields(i).Name
        DelValue( 2 , i, j) = R.Fields(i).Value
    Next i
    
End Sub

Option Compare Database
Dim DelValue() As Variant
Dim R2 As DAO.Recordset
Private Sub Form_Delete(Cancel As Integer)
Set R2 = Me.Recordset
    Dim i As Long
    Dim j As Long
    ReDim Preserve DelValue( 1  To  2 ,  0  To R2.Fields.Count -  1 ,  0  To UBound(DelValue,  3 ) +  1 ) As Variant
    R2.Bookmark = Me.Bookmark
    
    For i =  0  To R2.Fields.Count -  1 
        DelValue( 1 , i, j) = R2.Fields(i).Name
        DelValue( 2 , i, j) = R2.Fields(i).Value
    Next i
End Sub

Private Sub Кнопка4_Click()
    Set R2 = Me.Recordset
    ReDim DelValue( 1  To  2 ,  0  To R2.Fields.Count -  1 ,  0  To R2.RecordCount) As Variant
End Sub

    Set r = Me.RecordsetClone
    Dim i As Long
    Dim j As Long
    ReDim OldValue( 1  To  2 ,  0  To r.Fields.Count -  1 ,  0  To r.RecordCount) As Variant
    r.Bookmark = Me.Bookmark
    r.MoveFirst
    
    For j =  0  To r.RecordCount -  1 
        For i =  0  To r.Fields.Count -  1 
            OldValue( 1 , i, j) = r.Fields(i).Name
            OldValue( 2 , i, j) = r.Fields(i).Value
        Next i
    r.MoveNext
    Next j
    r.Close

    Dim r As DAO.Recordset
    Set r = Me.RecordsetClone
    Dim R2 As DAO.Recordset
    
    r.MoveFirst
    For j =  0  To r.RecordCount -  1 
    Set R2 = CurrentDb.OpenRecordset( "select * from cash where operId = "  & r!OperID & "")
        R2.Edit
            For i =  2  To R2.Fields.Count -  1 
                R2.Fields(i).Value = OldValue( 2 , i, j)
            Next i
        r.MoveNext
        R2.Update
    Next j
        Me.Requery
        r.Close
        R2.Close