#define CRLF CHR(13)+CHR(10)
#define True .t.
#define False .t.
set talk off
set safety off
close data all

nTableCount=3
***************************
SELECT 0
create table t1 (c1 C (10),c2 C(10),c3 C(10),c4 C(10))
insert into t1 value([],[Иванов],[Петров],[Сидоров])
insert into t1 value([математика],[1],[2],[3])
insert into t1 value([русский],[10],[20],[30])
insert into t1 value([литература],[10],[20],[30])
insert into t1 value([химия],[2],[20],[30])
use

SELECT 0
create table t2 (c1 C (10),c2 C(10),c3 C(10),c4 C(10))
insert into t2 value([],[Петров],[Сидоров],[Иванов])
insert into t2 value([химия],		[2],[20],[30])
insert into t2 value([литература],	[10],[20],[30])
insert into t2 value([математика],	[1],[2],[3])
insert into t2 value([русский],		[10],[20],[30])
USE

SELECT 0
create table t3 (c1 C (10),c2 C(10),c3 C(10),c4 C(10))
insert into t3 value([],[Отличник],[Сидоров],[Казлов])
insert into t3 value([математика],[1],[2],[3])
insert into t3 value([немецкий],[10],[20],[30])
USE
*************************** пример t1-t3. заменить на реальные имена таблиц
FOR nCounter=1 TO nTableCount
	USE [t]+TRANSFORM(nCounter) IN 0
next

f=FIELD(1)
com = ""

FOR nCounter=1 TO nTableCount
	com = com + IIF(EMPTY(com),"","UNION ")+" SELECT DISTINCT &F Name FROM t"+TRANSFORM(nCounter)+IIF(EMPTY(com)," INTO CURSOR PREDMET","")+" WHERE !EMPTY(&F) "
NEXT
&com

SELECT t1
COPY STRUCTURE exte TO tmp

USE tmp IN 0

com=[]
for nCounter=1 to nTableCount
	com=com+"go top in t"+TRANSFORM(nCounter)+CRLF
NEXT

for nCounter=1 to nTableCount
	com = com + IIF(nCounter>1,[ UNION ],[])+" SELECT EVALUATE([t"+TRANSFORM(nCounter)+".]+field_name) as FIO FROM tmp "+IIF(nCounter=1,[ INTO cursor STUDENT ],[])
NEXT
EXECSCRIPT(com)
SELECT student
INDEX on FIO TAG FIO
SELECT PREDMET
INDEX on Name TAG Name

SELECT 0
CREATE TABLE rez (PREDMET C(10),STUDENT C(10),KOLVO N(10))

FOR nCounter=1 TO nTableCount
	SELECT ([t]+TRANSFORM(nCounter))
	GO top
	SCATTER TO stud
	SKIP
	SCAN WHILE true
		SCATTER TO pr
		RowName=[p]+IIF(SEEK(pr(1),[PREDMET]),TRANSFORM(RECNO('predmet')),[0])
		FOR nC = 2 TO fcount()
			ColName = [s]+IIF(SEEK(stud(nC),[STUDENT]),TRANSFORM(RECNO([student])),[0])
			INSERT INTO rez VALUES (RowName,ColName,VAL(pr(nC)))
		NEXT
	ENDSCAN
NEXT
SELECT rez

SELECT predmet,student,SUM(kolvo) as kolvo FROM rez INTO CURSOR rezult GROUP BY 1,2

SELECT rezult
FOR nCounter=1 TO nTableCount
	USE IN ('t'+TRANSFORM(nCounter))
NEXT
USE IN Rez
SELECT Rezult
DO (_GENXTAB) WITH 'cross',,,,1,2,3,,,

SELECT tmp
GO top
SCATTER NAME rec
DO while RECCOUNT()<RECCOUNT([student])
	APPEND BLANK
	GATHER NAME rec
ENDDO
SCAN
	replace field_name WITH IIF(RECNO()=1,[PREDM_FIO],[FIO]+TRANSFORM(RECNO()))
ENDSCAN

replace ALL field_len WITH 10,field_dec WITH 0,field_type WITH [C]
SELECT 0
CREATE rez FROM tmp
SELECT * FROM student INTO ARRAY st
SELECT rez
APPEND blank
gather FROM st
SELECT cross
SCAN
	SCATTER TO pr
	GO VAL(subs(pr(1),2)) IN predmet
	pr(1)=predmet.name
	FOR nCounter=2 TO ALEN(pr)
		pr(nCounter)=STR(pr(nCounter))
	NEXT
	INSERT INTO rez FROM ARRAY pr
ENDSCAN
SELECT rez
GO top
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