SELECT MAX(mTIME) as Timeaccess,mDATE,mTN,mFLAG FROM my_base
WHERE mDATE>='2007-01-01' AND mDATE<='2007-01-31' 
AND (mFLAG='выход') 
GROUP BY mDATE,NORDER,vidorder
union 
SELECT Min(mTIME) as Timeaccess,mDATE,mTN,mFLAG FROM my_base
WHERE mDATE>='2007-01-01' AND mDATE<='2007-01-31' 
AND (mFLAG='вход') 
GROUP BY mDATE,NORDER,vidorder

SELECT MAX(mTIME) as Timeaccess,m2.TimeAccess1,mDATE,mTN,mFLAG FROM my_base m1
Left join
      (SELECT Min(m3.mTIME) as Timeaccess1,m3.mDATE, m3.mTN, m3.mFLAG FROM my_base m3
       WHERE m3.mDATE>='2007-01-01' AND m3.mDATE<='2007-01-31' 
       AND (m3.mFLAG='вход') 
       GROUP BY m3.mDATE, m3.mTN, m3.mFLAG)
       m2 on m1.mTN=m2.mTN

WHERE m1.mDATE>='2007-01-01' AND m1.mDATE<='2007-01-31' 
AND (m1.mFLAG='выход') 
GROUP BY m1.mDATE,m1.mTN,m1.mFLAG,TimeAccess1