Set rs2 = CurrentDb.OpenRecordset( "SELECT [cash].[Валюта],
 Sum([cash].[Приход]) AS arrival, Sum([cash].[Расход]) AS charge,
 Sum(nz([Приход],0 ))-Sum(nz([Расход], 0 )) AS rest
 FROM cash 
GROUP BY [cash].[Валюта], [cash].[Дата] 
HAVING (((cash.Дата)=date()- 1 ))")

Dim rs As DAO.Recordset
    Dim rs2 As DAO.Recordset
    
    Set rs = CurrentDb.OpenRecordset( "cash" )
    Set rs2 = CurrentDb.OpenRecordset( "SELECT [cash].[дата], [cash].[Валюта],
 Sum([cash].[Приход]) AS arrival, Sum([cash].[Расход]) AS charge,
 Sum(nz([Приход],0 ))-Sum(nz([Расход], 0 )) AS rest 
FROM cash 
GROUP BY [cash].[Валюта], [cash].[Дата]")

        rs2.FindFirst  "[дата] = Date()-1 "
        If Not rs2.NoMatch Then
            If rs2( "rest" ) <>  0  Then
                Do Until rs2.EOF
                    With rs
                        .AddNew
                        ![Реф №] =  "0 = 00 "
                        !Наименование =  "Остаток кассы" 
                        !Валюта = rs2( "валюта" )
                        !Приход = rs2( "rest" )
                        !Эквивалент1 = rs2( "rest" ) * YeRate(rs2( "валюта" )) / YeRate(YeType( "1 "))
                        .Update
                        rs2.MoveNext
                    End With
                Loop
            End If
        End If
    rs.close
    rs2.close