*развернем таблицу телефонов на три столбца

select name, t1.ac_phone, t2.ac_phone, t3.ac_phone ;
from clients c ;
inner join phones t1 on c.code = t1.cl_code ;
inner join phones t2 on c.code = t2.cl_code ;
inner join phones t3 on c.code = t3.cl_code ;
where (t1.cl_code<t2.cl_code or isnull(t2.cl_code)) and (t2.cl_code<t3.cl_code) or isnull(t3.cl_code)) ;
order by 1,2 into cursor cTmp 

*добавим поле № по порядку
select recno(), * from cTmp into cursor cTmp
*выгрузим в эксель
COPY TO "отчет.xls" TYPE XL5