Name                                      Null?    Type
----------------------------------------- -------- ----------------------------
KOD                                           NOT NULL VARCHAR2(30)
KOD_ATR                                    NOT NULL VARCHAR2(3)
NAME_ATR                                                VARCHAR2(70)
AVTOR                                                      VARCHAR2(30)
DATA                                                        DATE

SQL> desc Table_B
Name                                      Null?        Type
----------------------------------------- -------- ----------------------------
KOD                                       NOT NULL  VARCHAR2(30 CHAR)
KOD_ATR                                NOT NULL  VARCHAR2(3 CHAR)
NAME_ATR                                             VARCHAR2(70 CHAR)
AVTOR                                                  VARCHAR2(30 CHAR)
DATA                                                    DATE

declare
type Test_A_type is table of Test_A@A%rowtype;
 Test_A_data spr_ed_izmer_type;
begin
select KOD,KOD_ATR,NAME_ATR,AVTOR,DATA
      bulk collect into Test_A_data
        from Test_A@A t;

--- И потом тут делаем INSERT INTO Test_B .....

end;

create or replace view view_Test_A as
select t.KOD,
         t.Kod_Atr,
         t.Name_Atr,
         t.avtor,
         t.data
from Test_A@A t;

declare
type Test_A_type is table of V_Test_A%rowtype;
 Test_A_data spr_ed_izmer_type;
begin
select KOD,KOD_ATR,NAME_ATR,AVTOR,DATA
      bulk collect into Test_A_data
        from V_Test_A;

 --- И потом тут делаем INSERT INTO Test_B .....
end;