SELECT DISTINCT a.opDay, b.operOrder, c.payment
FROM ((SELECT operDate as opDay from operations where cliID=9
union
select payDate as opDay from oplata where cliID=9)  AS a
LEFT JOIN operations AS b ON a.opDay=b.operDate)
LEFT JOIN oplata AS c ON a.opDay=c.payDate
ORDER BY a.opDay;

Set DBEngine = CreateObject("DAO.DBEngine.36")
set mdb=DBEngine.opendatabase("Z:\DBase\infobase.mdb")
mdb.execute("delete * from aktsverki")
mdb.execute("insert into aktsverki SELECT a.operDate, a.operOrder, SUM(IIF(a.operName='realiz',ROUND(b.prodPrice*a.Quantity*((100-a.Discount)/100),2),0)) AS Realiz, SUM(IIF(a.operName='vozvrat',ROUND(b.prodPrice*a.Quantity*((100-a.Discount)/100),2),0)) AS Vozvrat FROM operations a, products b WHERE a.cliID=9 GROUP BY a.operDate, a.operOrder")
mdb.execute("insert into aktsverki SELECT payDate as operDate, payment FROM oplata where cliID=9")

SELECT operDate, operOrder, Realiz AS Debet, ROUND((payment+Vozvrat),2) AS Kredit FROM aktsverki