SELECT tblCompany.CompanyID, tblCompany.Company, 
           tblCompany.Address, tblCompany.Phone, tblCompany.Fax, 
            "1  Goods" AS GroupID, tblGoods.Description, tblGoods.Price
FROM tblCompany LEFT JOIN tblGoods ON tblCompany.CompanyID = tblGoods.CompanyID  
UNION
SELECT tblCompany.CompanyID, tblCompany.Company, 
           tblCompany.Address, tblCompany.Phone, tblCompany.Fax, 
            "2  Services" AS GroupID, tblServices.Description, tblServices.Price
FROM tblCompany LEFT JOIN tblServices ON tblCompany.CompanyID = tblServices.CompanyID;

SELECT ... 
            "1  Goods" AS GroupID, ОптЦенаТовара AS BuyingPrice, РознЦенаТовара AS SellingPrice
FROM ... 
UNION
SELECT ...
            "2  Services" AS GroupID, Null AS BuyingPrice, ЦенаУслуги AS SellingPrice
FROM ...;

Private Sub PageHeaderSection_Format(Cancel As Integer, FormatCount As Integer)
Me!MyTextBox.Value =  "Crocodile" 
Me!MyLabel.Caption =  "Crocodile" 
End Sub

Private Sub Detail_Format(Cancel As Integer, FormatCount As Integer)
Me!MyTextBox.Value =  "Crocodile" 
Me!MyLabel.Caption =  "Crocodile" 
End Sub

IIf([Название] =  "", "  ", " Фирма: " & [Название]) 

SELECT IIf([Название] =  "", "  ", " Фирма: " & [Название]) AS НазваниеФирмы ...