Sub AddData()
    Dim cnn As ADODB.Connection
    Dim rst As ADODB.Recordset
    
    Set cnn = New ADODB.Connection
    Set rst = New ADODB.Recordset
    
    cnn.Open "Provider=Microsoft.Jet.OLEDB.4.0;" _
      & "Data Source=D:\Temp;" _
      & "Extended Properties=dBASE IV;"
    
    rst.Open "Расходы.dbf", cnn, adOpenKeyset, adLockOptimistic
    
    With rst
        .AddNew
        !Field1 = Range("A1")
        !Field2 = Range("B1")
        .Update
    End With

    rst.Close
    cnn.Close
    
    Set rst = Nothing
    Set cnn = Nothing
End Sub