DATN=DATE()-DAY(DATE())+ 1  && НАЧ,МЕСЯЦА
DATK=GOMONTH(DATN, 1 )- 1  && КОН. МЕС.
DATNG=GOMONTH(DATN,-MONTH(DATN)+ 1 ) && НАЧ,ГОДА
SELECT  0  
CREATE CURSOR POST (POST I( 4 ),DAT_OP D( 8 ),KOD_TOV I( 4 ),KOL N( 10 , 3 ))
SELECT  0  
CREATE CURSOR OTGR (POST I( 4 ),DAT_OP D( 8 ),KOD_TOV I( 4 ),KOL N( 10 , 3 ))

SELECT POST,KOD_TOV,SUM(OSTNG) OSTNG,SUM(OSTNM) OSTNM,SUM(POSTNG) POSTNG,SUM(POSTNM) POSTNM,SUM(OTGNG) OTGNG, ;
SUM(OTGMS) OTGMS,SUM(OSTNG+POSTNG-OTGNG) OSTTEK   FROM ;
(SELECT POST,KOD_TOV,KOL* 1  OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM POST WHERE DAT_OP <DATNG;
UNION ALL ;
SELECT POST,KOD_TOV,KOL*(- 1 ) OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM OTGR WHERE DAT_OP <DATNG;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 1  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM POST WHERE DAT_OP <DATN;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL*(- 1 ) OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM OTGR WHERE DAT_OP <DATN;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 0  OSTNM,KOL* 1  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM POST WHERE DAT_OP BETWEEN DATNG AND DATN;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 1  POSTNM,KOL* 0  OTGNG,KOL* 0  OTGMS FROM POST WHERE DAT_OP BETWEEN DATN AND DATK;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 1  OTGNG,KOL* 0  OTGMS FROM OTGR WHERE DAT_OP BETWEEN DATNG AND DATN;
UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 1  OTGMS FROM POST ;
WHERE DAT_OP BETWEEN DATN AND DATK ) CUN GROUP BY  1 , 2  INTO CURSOR OBOROTKA

UNION ALL ;
SELECT POST,KOD_TOV,KOL* 0  OSTNG,KOL* 0  OSTNM,KOL* 0  POSTNG,KOL* 0  POSTNM,KOL* 0  OTGNG,KOL* 1  OTGMS FROM OTGR ;
WHERE DAT_OP BETWEEN DATN AND DATK ) CUN GROUP BY  1 , 2  INTO CURSOR OBOROTKA