Public Function MergeRecordsets(oRs1 As ADODB.Recordset, oRs2 As ADODB.Recordset, Optional bDeleteFirst As Boolean) As ADODB.Recordset
    // bDeleteFirst - означает надо ли во втором рекордсете включать первый столбец. Это было сделано для MS Access в виду того что в аксессовских вьюхах есть ограничения по количеству полей.
    Dim c, i, k, a As Integer
    Dim oRsOut As ADODB.Recordset
    
    On Error Resume Next
    Set oRsOut = New ADODB.Recordset
    If bDeleteFirst Then c =  2 
    For i =  0  To oRs1.Fields.Count -  1 
        oRsOut.Fields.Append oRs1.Fields(i).Name, oRs1.Fields(i).Type, oRs1.Fields(i).DefinedSize, oRs1.Fields(i).Attributes
    Next i
    a = i
    For k = c To oRs2.Fields.Count -  1 
        oRsOut.Fields.Append oRs2.Fields(k).Name, oRs2.Fields(k).Type, oRs2.Fields(k).DefinedSize, oRs2.Fields(i).Attributes
    Next k
    oRsOut.LockType = adLockOptimistic
    oRsOut.CursorType = adOpenStatic
    oRsOut.Open
    If oRs1.EOF Or oRs2.EOF Then GoTo ExitSub
    oRs1.MoveFirst
    
    Dim aFields() As Variant
    Dim aValues() As Variant
    ReDim aFields(oRsOut.Fields.Count -  1 )
    ReDim aValues(oRsOut.Fields.Count -  1 )
    
    For i =  0  To oRsOut.Fields.Count -  1 
        aFields(i) = oRsOut.Fields(i).Name
        If i < a Then
            aValues(i) = oRs1(oRsOut.Fields(i).Name).Value
        Else
            aValues(i) = oRs2(oRsOut.Fields(i).Name).Value
        End If
    Next i
    oRsOut.AddNew aFields, aValues
    oRsOut.MoveFirst
    Set MergeRecordsets = oRsOut
ExitSub:
    Exit Function
End Function