Если заранее известны z_adm_kd и их малое количество
(например в tableVT где 15 полей 6 наборов w и t, а z_adm_kd - '1':'6')

то
* 1) Выбераем суммы по столбцам, в зависимости от z_adm_kd
SELECT DISTINCT z_gosud_n, z_imya, ;
SUM(IIF(z_adm_kd = '1', VAL(z_kol_v), 0)) AS v1,;
SUM(IIF(z_adm_kd = '1', VAL(z_kol_t), 0)) AS t1,;
SUM(IIF(z_adm_kd = '2', VAL(z_kol_v), 0)) AS v2,;
SUM(IIF(z_adm_kd = '2', VAL(z_kol_t), 0)) AS t2,;
SUM(IIF(z_adm_kd = '3', VAL(z_kol_v), 0)) AS v3,;
SUM(IIF(z_adm_kd = '3', VAL(z_kol_t), 0)) AS t3,;
SUM(IIF(z_adm_kd = '4', VAL(z_kol_v), 0)) AS v4,;
SUM(IIF(z_adm_kd = '4', VAL(z_kol_t), 0)) AS t4,;
SUM(IIF(z_adm_kd = '5', VAL(z_kol_v), 0)) AS v5,;
SUM(IIF(z_adm_kd = '5', VAL(z_kol_t), 0)) AS t5,;
SUM(IIF(z_adm_kd = '6', VAL(z_kol_v), 0)) AS v6,;
SUM(IIF(z_adm_kd = '6', VAL(z_kol_t), 0)) AS t6;
FROM baza1 ;
GROUP BY z_gosud_n, z_imya;
INTO CURSOR list_sum

* 2) Обновляем существующие записи
UPDATE table_vt SET w1 = list_sum.v1, t1 = list_sum.t1,;
w2 = list_sum.v2, t2 = list_sum.t2,;
w3 = list_sum.v3, t3 = list_sum.t3,;
w4 = list_sum.v4, t4 = list_sum.t4,;
w5 = list_sum.v5, t5 = list_sum.t5,;
w6 = list_sum.v6, t6 = list_sum.t6 ;
FROM list_sum ;
WHERE z_gosud_n+z_imya IN (SELECT z_gosud_n+z_imya FROM list_sum)

* 2) Добавляем записи
INSERT INTO table_vt (zgn, z_imya, w1, t1, w2, t2, w3, t3, w4, t4, w5, t5, w6, t6) ;
SELECT *;
FROM list_sum ;
WHERE z_gosud_n+z_imya NOT IN (SELECT z_gosud_n+z_imya FROM table_vt)

PS. На работоспособность не проверял
PPS. Хранить числовые значения в символьном виде не хорошо