Private Sub btn_Import_from_Excel_Click()
'Окно диалога для выбора файла экселя
Dim FName As String
Dim result As Integer
With Application.FileDialog(1)
   .Title = "Выберите файл"
   .InitialFileName = CurrentProject.Path 'путь по умолчанию - путь к текущей бд
   .AllowMultiSelect = False
   .Filters.Clear
   .Filters.Add "MS Excel", "*.xls,*.xlsx", 1
result = .Show
If result = 0 Then Exit Sub
FName = Trim(.SelectedItems.Item(1))
End With


'Импорт выбранного файла в таблицу с заданным именем
DoCmd.TransferSpreadsheet acImport, , "ImportExcelData_Temp", FName, True

End Sub

Dim dB As Dao.Database, rsXl As Dao.Recordset, rsT1 As Dao.Recordset, rsT2 As Dao.Recordset
Dim FName As String
Dim result As Integer
Dim strSQL As String
With Application.FileDialog(1)
   .Title =  "Âûáåðèòå ôàéë"
   .InitialFileName = CurrentProject.Path 'ïóòü ïî óìîë÷àíèþ - ïóòü ê òåêóùåé áä
   .AllowMultiSelect = False
   .Filters.Clear
   .Filters.Add "MS Excel", "*.xls,*.xlsx", 1
result = .Show
If result = 0 Then Exit Sub
FName = Trim(.SelectedItems.Item(1))
End With
'Èìïîðò âûáðàííîãî ôàéëà â òàáëèöó ñ çàäàííûì èìåíåì
'DoCmd.TransferSpreadsheet acImport, , "ImportExcelData_Temp", FName, True

  Set dB = CurrentDb
  strSQL = "SELECT * FROM [Excel 12.0 Xml;Hdr=True;Database=" & FName & "].[A1:AZ65000]"
'Âåðíåò äàííûå èñïîëüçóåìîãî äèàïàçîíà ñ 1-ãî ëèñòà (â âàøåì ïðèìåðå - A1:D8)
  Set rsXl = dB.OpenRecordset(strSQL)
  
  strSQL = "SELECT * FROM T_MOSAMPLE WHERE False" 'Ïóñòîé Recordset
  Set rsT1 = dB.OpenRecordset(strSQL)
'Ïðàâèëüíåå â WHERE âìåñòî False ïîäñòàâèòü çíà÷åíèÿ ïîëåé èç 1-é çàïèñè rsXl è ïðîâåðèòü
'íàëè÷èå çàïèñè (ò.å. èìïîðò óæå âûïîëíÿëñÿ)

  strSQL = "SELECT * FROM T_MOANAL WHERE False"
  Set rsT2 = dB.OpenRecordset(strSQL)

Do Until rsXl.EOF
  With rsT1
      .AddNew
      !SAMOSTCODE = rsXl!SAMOSTCODE
      !MOSADATE = rsXl!MOANDATE
      !MOSACODE = rsXl!MOSACODE
      .Update
      .Bookmark = .LastModified 'Ïåðåõîä íà äîáàâëåííóþ çàïèñü
  End With

  For i = 2 To rsXl.Fields.Count - 1
      Set fld = rsXl.Fields(i)
    If Not IsNull(fld.Value) Then
      rsT2.AddNew
      rsT2![ANMOSACODE] = rsT1![MOSACODE] 'Â T2 ïîëå "Code sample" äîëæíî áûòü òèïà "Äëèííîå öåëîå"
      rsT2![MOANDATE] = rsT1![MOSADATE] 'À íóæíî ëè ýòî ïîëå, åñëè îíî åñòü â Ò1?
      rsT2![MOANVALUE] = fld.Value
      rsT2![ANMOPACODE] = fld.Name
    End If
  Next

  rsXl.MoveNext
Loop
End Sub

Dim dB As Dao.Database, rsXl As Dao.Recordset, rsT1 As Dao.Recordset, rsT2 As Dao.Recordset
Dim FName As String
Dim result As Integer
Dim strSQL As String
With Application.FileDialog(1)
   .Title = "Выберите файл"
   .InitialFileName = CurrentProject.Path 'путь по умолчанию - путь к текущей бд
   .AllowMultiSelect = False
   .Filters.Clear
   .Filters.Add "MS Excel", "*.xls,*.xlsx", 1
result = .Show
If result = 0 Then Exit Sub
FName = Trim(.SelectedItems.Item(1))
End With
'Импорт выбранного файла в таблицу с заданным именем
'DoCmd.TransferSpreadsheet acImport, , "ImportExcelData_Temp", FName, True

  Set dB = CurrentDb
  strSQL = "SELECT * FROM [Excel 12.0 Xml;Hdr=True;Database=" & FName & "].[A1:AZ65000]"
'Вернет данные используемого диапазона с 1-го листа (в вашем примере - A1:D8)
  Set rsXl = dB.OpenRecordset(strSQL)
  
  strSQL = "SELECT * FROM T_MOSAMPLE WHERE False" 'Пустой Recordset
  Set rsT1 = dB.OpenRecordset(strSQL)
'Правильнее в WHERE вместо False подставить значения полей из 1-й записи rsXl и проверить
'наличие записи (т.е. импорт уже выполнялся)

  strSQL = "SELECT * FROM T_MOANAL WHERE False"
  Set rsT2 = dB.OpenRecordset(strSQL)

Do Until rsXl.EOF
  With rsT1
      .AddNew
      !SAMOSTCODE = rsXl!SAMOSTCODE
      !MOSADATE = rsXl!MOANDATE
      !MOSACODE = rsXl!MOSACODE
      .Update
      .Bookmark = .LastModified'Переход на добавленную запись
  End With

  For i = 2 To rsXl.Fields.Count - 1
      Set fld = rsXl.Fields(i)
    If Not IsNull(fld.Value) Then
      rsT2.AddNew
      rsT2![ANMOSACODE] = rsT1![MOSACODE]'В T2 поле "Code sample" должно быть типа "Длинное целое"
      rsT2![MOANDATE] = rsT1![MOSADATE]'А нужно ли это поле, если оно есть в Т1?
      rsT2![MOANVALUE] = fld.Value
      rsT2![ANMOPACODE] = fld.Name
    End If
  Next

  rsXl.MoveNext
Loop
End Sub

Function Param_LOD(strPARAM As String, dblPARAM As Variant) As Variant
Dim db As DAO.Database
Dim rs1 As DAO.Recordset
Dim rs2 As DAO.Recordset
Set db = CurrentDb
Set rs1 = db.OpenRecordset("select * from T_MOParam where MOPACODE='" & strPARAM & "'")
Set rs2 = db.OpenRecordset("select * from T_MOANAL where ANMOPACODE='" & strPARAM & "'")
    
If IsNull(dblPARAM) Or dblPARAM = 0 Then
     Param_LOD = Null
   Exit Function
End If

With rs1
If IsNull(.Fields("zLimit")) Then
   Param_LOD = Null
  Exit Function
     ElseIf rs1! & strPARAM & .Value = rs2! & strPARAM & .Value Then Param_LOD = "LOD"
  
 End If
End With
rs1.Close
rs2.Close
Set rs1 = Nothing
Set rs2 = Nothing
End Function

Function Param_LOD(strPARAM As String, dblPARAM As Double) As Variant
Dim a As Double
 a = DLookup("[zLimit]", "[T_MOParam]", "[MOPACODE]='" & strPARAM & "'")
    If IsNull(dblPARAM) Or dblPARAM = 0 Then
     Param_LOD = Null
   Exit Function
End If
   If a = dblPARAM Then
    Param_LOD = "LOD"
 End If
End Function